Registration to be cancelled in certain cases
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....l without supply of goods or services ^3[or both] in violation of the provisions of this Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder.] ^2[(d) violates the provision of rule 10A.] ^4[(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; ....
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....shed returns for a continuous period of two tax periods.] ************** NOTES:- 1. Substituted vide Notification No. 7/2017 - Central Tax dated 27-06-2017 before it was read as, "(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder." 2. Inserted vide Notification....
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