Order for Cancellation of Registration: registration cancelled, amount payable determined, and payment required or recovered under GST provisions. Order for cancellation of registration may be passed where no reply to a show cause notice is received, the taxpayer fails to appear, or the authority, after examining submissions, finds registration liable to be cancelled and specifies the effective date. The order determines amounts payable on cancellation by tax heads (CGST, SGST, UTGST, IGST, Cess), interest, penalty and others, sets a payment deadline and provides for recovery under the Act and rules; amounts remain without prejudice to final return adjustments.
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Provisions expressly mentioned in the judgment/order text.
Order for Cancellation of Registration: registration cancelled, amount payable determined, and payment required or recovered under GST provisions.
Order for cancellation of registration may be passed where no reply to a show cause notice is received, the taxpayer fails to appear, or the authority, after examining submissions, finds registration liable to be cancelled and specifies the effective date. The order determines amounts payable on cancellation by tax heads (CGST, SGST, UTGST, IGST, Cess), interest, penalty and others, sets a payment deadline and provides for recovery under the Act and rules; amounts remain without prejudice to final return adjustments.
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