https://www.taxtmi.com/acts?id=22707 Where the proper officer believes a taxable person's registration should be cancelled, the officer issues a prescribed show cause notice requiring a prompt explanation; no duplicate notice is to be issued if a corresponding State or Central notice exists. If satisfied that cancellation is warranted or the person is no longer liable to be registered, the officer may, within the prescribed timeframe, pass a cancellation order effective from a date the officer determines and direct payment of arrears of tax, interest and penalty. The show cause procedure applies similarly to legal heirs of a deceased proprietor. en-us Thu, 06 Oct 2016 18:22:11 +0530 Thu, 06 Oct 2016 18:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22707 Where the proper officer believes a taxable person's registration should be cancelled, the officer issues a prescribed show cause notice requiring a prompt explanation; no duplicate notice is to be issued if a corresponding State or Central notice exists. If satisfied that cancellation is warranted or the person is no longer liable to be registered, the officer may, within the prescribed timeframe, pass a cancellation order effective from a date the officer determines and direct payment of arrears of tax, interest and penalty. The show cause procedure applies similarly to legal heirs of a deceased proprietor. Act-Rules Bills Thu, 06 Oct 2016 18:22:11 +0530 https://www.taxtmi.com/acts?id=22707