Cancellation of registration may follow for specified statutory grounds after notice and hearing; tax liability survives cancellation. Cancellation of registration is permitted where specified grounds obtain, and the Commissioner may cancel a dealer's registration after serving prescribed notice and allowing a hearing, with effect from the date specified. Dealers (or their legal representatives) must apply for cancellation where cessation events occur; the Commissioner may cancel if satisfied. Reinstatement restores registration and tax liability as if cancellation had not occurred, with provision for adjustment or refund of excess tax paid during the inoperative period. The Commissioner must publish prescribed particulars of cancelled registrations on the departmental website, and cancellation does not affect liability for tax due or assessed.