Cancellation of registration: show cause notice, officer may order cancellation and direct payment of outstanding tax and penalties. Where the proper officer believes a taxable person's registration should be cancelled, the officer issues a prescribed show cause notice requiring a prompt explanation; no duplicate notice is to be issued if a corresponding State or Central notice exists. If satisfied that cancellation is warranted or the person is no longer liable to be registered, the officer may, within the prescribed timeframe, pass a cancellation order effective from a date the officer determines and direct payment of arrears of tax, interest and penalty. The show cause procedure applies similarly to legal heirs of a deceased proprietor.
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: show cause notice, officer may order cancellation and direct payment of outstanding tax and penalties.
Where the proper officer believes a taxable person's registration should be cancelled, the officer issues a prescribed show cause notice requiring a prompt explanation; no duplicate notice is to be issued if a corresponding State or Central notice exists. If satisfied that cancellation is warranted or the person is no longer liable to be registered, the officer may, within the prescribed timeframe, pass a cancellation order effective from a date the officer determines and direct payment of arrears of tax, interest and penalty. The show cause procedure applies similarly to legal heirs of a deceased proprietor.
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