Cancellation of registration requires hearing; grounds include cessation or noncompliance, with liability for tax and reversal of input tax credits. The proper officer may cancel registration on grounds such as business cessation, change in constitution, loss of liability, prolonged non-filing, failure to commence after voluntary registration, contraventions or fraud, but only after giving an opportunity of being heard. Cancellation may be retrospective, does not relieve pre-cancellation tax liabilities, and triggers payment by debit to the electronic credit or cash ledger of an amount equivalent to input tax credit on stock and capital goods or the output tax on such goods, computed in the prescribed manner.
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 requires hearing; grounds include cessation or noncompliance, with liability for tax and reversal of input tax credits.
The proper officer may cancel registration on grounds such as business cessation, change in constitution, loss of liability, prolonged non-filing, failure to commence after voluntary registration, contraventions or fraud, but only after giving an opportunity of being heard. Cancellation may be retrospective, does not relieve pre-cancellation tax liabilities, and triggers payment by debit to the electronic credit or cash ledger of an amount equivalent to input tax credit on stock and capital goods or the output tax on such goods, computed in the prescribed manner.
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