Cancellation of registration

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Full Text of the Document

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....show cause within seven days as to why his registration should not be cancelled: Provided that where a notice for cancellation has been issued under [SGST rules of the State/CGST Rules], no notice shall be issued under sub-rule (1). (2) Where the proper officer is satisfied that a taxable person who has submitted an application for cancellation of his registration is no longer liable to be reg....