As per Rule 83(4) of CGST act , the officer can give notice under form PCT 03 ,to disqualify him to function as GST Practitioner only found guilty of misconduct in connection with any proceedings under this Act.
Hence disqualification cannot be done wrong return filed or any error or omissions done in regard to return furnishing.
Moreover the officer before giving order for disqualification need to give reasonable opportunity of being hear.
Note : The appeal can be file within 30 days against such order.
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