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<h1>Officer Can Cancel GST Registration for Non-Compliance Under Section 21(2) MGL, Must Follow Natural Justice Principles</h1> The proper officer has the authority to cancel a registration independently under certain conditions outlined in section 21(2) of the Model GST Law (MGL). These conditions include failing to file returns for six consecutive months for normal taxpayers or three months for compounding taxpayers, and not starting business within six months of registration. However, the officer must adhere to the principles of natural justice before proceeding with cancellation, as stipulated in section 21(4).