Disqualification for misconduct of an authorised representative
Rule 116 of the CGST Rules
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An authorised representative found guilty of misconduct after an enquiry may be disqualified by the Commissioner from appearing, after being given a hearing; the order is appealable.
The exact words of the law
452 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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