Rule 116 of CGST Rules -Disqualification for misconduct of an authorised representative

Rule 116 of CGST Rules -Disqualification for misconduct of an authorised representative

(updated as on 15.11.2017)

Where anauthorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an inquiry into the matter, guilty of misconduct inconnection with any proceedings under the Act, the Commissioner may, after providing himan opportunity of being heard, disqualify him from appearing as an authorisedrepresentative.

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CHAPTER XIII

APPEALS AND REVISION

Chapter XIIIof CGST Rules,2017 consists of nine rules relating to APPEALS & REVISIONRULESunder the GST regime. All this rules are available for your ready reference. Rule 108 :Appeal to the Appellate Authority Rule 109 :Application to the Appellate Authority Rule 109A :Appointment of Appellate Authority Rule 110 :Appeal to the Appellate Tribunal Rule 111 :Application to the Appellate Tribunal Rule 112 :Production of additional evidence before the Appellate Authority or the AppellateTribunal Rule 113 :Order of Appellate Authority or Appellate Tribunal Rule 114 :Appeal to the High Court Rule 115 :Demand confirmed by the Court Rule 116 :Disqualification for misconduct of an authorised representative

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