Sir plz clarify this in brief as ICAI suggested ans is not clear
As per me It is professional misconduct as he cannt prctc in any other capacity bcz he is member of Institute and cannot practice as gst consultant in case of suspension
but icai in ans although In last line they say it is professional misconduct but they also say in above para that if he is doing so in any other capacity such as gst consultant wherein his capacity is not CA in practice, he will not be held guilty of professional misconduct
icai first said that it is not guilty
then we opposed it
they changed there answer by changing last line but didn’t change in between lines properly, see below answer, we have crossed inappropriate lines, see authors note at the end
Filing of GST Returns and Appearance as GST Consultant: A chartered accountant not holding certificate of practice cannot take up any other work in the capacity of Chartered Accountant in practice because it would amount to violation of the relevant provisions of the Chartered Accountants Act, 1949.
In case a member is suspended and is not holding Certificate of Practice, he cannot in any other capacity take up any practice separable from his capacity to practices as a member of the Institute. This is because once a member becomes a member of the Institute, he is bound by the provisions of the Chartered Accountants Act, 1949 and its Regulations.
In case he files GST returns and appears as a consultant before various related authorities in his capacity as a chartered accountant and a member of the Institute , having bound himself by the said Act and its Regulations made thereunder, he cannot then set the Regulations at naught by contending that even though he continues to be a member and has been punished by suspension, he would be entitled to practice in some other capacity.
But if he is doing so in any other capacity such as GST Consultant wherein his capacity is not chartered accountant in practice, he will not be held guilty for misconduct.
Part III – Case Discussion
In the instant case, Mr. Dice was a practicing chartered accountant and he was ordered to surrender his certificate of practice and was suspended for one year. As per Mr. Dice he is doing the work of filing GST returns and has appeared as a consultant before various related authorities as GST Consultant which is not in capacity of a practicing chartered accountant rather in capacity of authorized representative. Any person who has been authorized to act as a GST Practitioner on behalf of the concerned registered person can become authorized representative. Mr. Dice would not be allowed to represent as a Chartered Accountant before various related authorities for the period he remains suspended.
Part IV – Conclusion
Accordingly, in the present case he is guilty of professional misconduct.
The institute has changed this answer .Earlier it was “not guilty” and accordingly the answer was drafted. However later on the answer was changed to “guilty “ only in conclusion , but the overall drafting is still the same which creates a lot of confusion and contradiction.
Removing the contradictory part will bring the required consistency in the answer.