Section 116(3) in The Kerala State Goods and Services Tax Act, 2017
(3)No person,-(a)who has been dismissed or removed from Government service; or(b)who is convicted of an offence connected with any proceedings under this Act, the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 2017) or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or(c)who is found guilty of misconduct by the prescribed authority;(d)who has been adjudged as an insolvent, shall be qualified to represent any person under sub-section (1),-(i)for all times in case of persons referred to in clauses (a), (b) and (c); and(ii)for the period during which the insolvency continues in the case of a person referred to in clause (d).
