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<h1>Cancellation of registration: show cause notice, officer may order cancellation and direct payment of outstanding tax and penalties.</h1> 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.