The proper officer may cancel the registration of a person from such date, including
any retrospective date, as he may deem fit, where,––
✓ A registered person has contravened such provisions of the Act or the rules
made thereunder as may be prescribed; or
✓ A person paying tax under section 10 has not furnished returns for three
consecutive tax periods; or
✓ Any registered person, other than a person specified in clause (b), has not
furnished returns for a continuous period of six months; or
✓ Any person who has taken voluntary registration under sub-section (3) of
section 25 has not commenced business within six months from the date of
registration; or
✓ Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.
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