Suo moto cancellation of registration permits administrative officers to cancel registrations for noncompliance after prescribed notice and reply. Suo moto cancellation under GST allows the proper officer to cancel registration, including retrospectively, for statutory contraventions, non furnishing of prescribed returns by composition and regular taxpayers, failure by voluntary registrants to commence business, or registrations obtained by fraud or misstatement. The proper officer must issue a prescribed show cause notice, provide a short period to reply in the prescribed form, drop proceedings if the reply satisfies, and pass a final order in the prescribed form.
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.
Suo moto cancellation of registration permits administrative officers to cancel registrations for noncompliance after prescribed notice and reply.
Suo moto cancellation under GST allows the proper officer to cancel registration, including retrospectively, for statutory contraventions, non furnishing of prescribed returns by composition and regular taxpayers, failure by voluntary registrants to commence business, or registrations obtained by fraud or misstatement. The proper officer must issue a prescribed show cause notice, provide a short period to reply in the prescribed form, drop proceedings if the reply satisfies, and pass a final order in the prescribed form.
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