Cancellation of registration: proper officer may act for failure to file returns or non-commencement, subject to natural justice. The proper officer may cancel registration where there is persistent failure to file returns for the prescribed continuous period by normal or compounding ... Summary
Cancellation of registration: proper officer may act for failure to file returns or non-commencement, subject to natural justice.
The proper officer may cancel registration where there is persistent failure to file returns for the prescribed continuous period by normal or compounding taxpayers, or failure to commence business within the prescribed period from registration; such cancellation must be preceded by observance of the principles of natural justice and opportunity to be heard.
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