Article 9 – Final Rules (Draft) – Appeals and Revision – GST – Appeals and Revision – Draft Rules – 19-4-2017 – Article 9 – 9. Disqualification for misconduct of an authorised representative Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 of the Act is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity
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