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    <title>Whether Cancellation of Registration Certificate is permissible?</title>
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    <description>Cancellation of registration is permissible: the Proper Officer may cancel registration under the Act on grounds set out in Section 29, either suo moto or on application by the taxable person or legal heirs. The Registration Rules prescribe timelines for issuing a cancellation order tied to receipt of the reply to a show cause notice or receipt of an application, and cancellation must be carried out in the prescribed manner.</description>
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      <description>Cancellation of registration is permissible: the Proper Officer may cancel registration under the Act on grounds set out in Section 29, either suo moto or on application by the taxable person or legal heirs. The Registration Rules prescribe timelines for issuing a cancellation order tied to receipt of the reply to a show cause notice or receipt of an application, and cancellation must be carried out in the prescribed manner.</description>
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