Cancellation of registration: officer may cancel for statutory contraventions or default, subject to principles of natural justice. The proper officer may cancel registration on his own motion for contraventions of prescribed GST provisions or rules, for failure to comply with ... Summary
Cancellation of registration: officer may cancel for statutory contraventions or default, subject to principles of natural justice.
The proper officer may cancel registration on his own motion for contraventions of prescribed GST provisions or rules, for failure to comply with return-filing obligations by composition or regular taxpayers, or for failure to commence business after voluntary registration; cancellation must be preceded by observance of the principles of natural justice.
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