Cancellation of registration permitted by proper officer on own motion or on application by taxpayer or legal heirs. Cancellation of registration may be effected by the Proper Officer on his own motion or on an application filed in the prescribed manner by the registered taxable person or by legal heirs in case of death, subject to the prescribed procedure and period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cancellation of registration permitted by proper officer on own motion or on application by taxpayer or legal heirs.
Cancellation of registration may be effected by the Proper Officer on his own motion or on an application filed in the prescribed manner by the registered taxable person or by legal heirs in case of death, subject to the prescribed procedure and period.
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