Rule 116
Disqualification for misconduct of an authorised representative
GST
Appeals and Revision
Rule 116 of Central Goods and Services Tax Rules, 2017
116. 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 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner ma
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