HSNS Rules · Rule 31
Rule 31 — Disqualification for misconduct of an authorised representative
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 31 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
31. Disqualification for misconduct of an authorised representative. - Where an authorised representative 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.
CHAPTER XI
MISCELLANEOUS
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 31 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.