Enrolment cancellation for GST practitioners where no reply, nonappearance, or adverse submissions justify removal from register. Form GST PCT-04 is used to issue an order rejecting or cancelling a GST practitioner's enrolment where the practitioner did not reply to a show-cause notice, did not appear at the hearing, or where the authority, after examining the reply and hearing submissions, is of the opinion that the enrolment is liable to be cancelled. The order must record reasons for cancellation, specify the effective date of cancellation, and bear the signatory's name and designation.