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18 : Cancellation of registration certificate under sub-section (10) of sec. 17 M.P. VAT RULES

18 : Cancellation of registration certificate under sub-section (10) of sec. 17

(1) When a registration certificate issued to a dealer becomes liable for cancellation under clauses (a), (b) or (c) of sub-section (10) of section 17 the Registering Authority shall after making such enquiry as it thinks necessary, cancel the registration certificate of the dealer.

(2) A dealer may apply to the Registering Authority in form 7 for the cancellation of his registration certificate on any of the grounds mentioned in clauses (a), (b) or (c) of sub-section (10) of section 17. If the application is on the ground mentioned in clause (a) of sub-section (8) of section 17 he shall also tender along with the application the registration certificate together with certified copies thereof and blank statutory forms issued by the commercial tax department, if any. On the receipt of such application, the Registering Authority shall, if it is satisfied after making such enquiries as it deems necessary, that the application is correct, cancel the registration certificate.

(3) If in the opinion of the Registering Authority there are reasons for cancellation of the registration certificate of a dealer under clause (d) or clause (e) of sub-section (10) of section 17 it shall, after giving the dealer a reasonable opportunity of being heard, pass such order as it deems fit.

(4) The cancellation of the registration certificate under sub-rule (2) or sub-rule (3) shall take effect from -

(i) the date of discontinuance or transfer of business, if the case falls in clause (a) of sub-section (10) of section 17; and

(ii) the date of communication of order to the dealer if the case, other than those covered in sub-rule (2) of rule 12, falls in

clause (b), clause (c), clause (d) or clause (e) of sub-section (10) of section 17 .

(5) Where an application in form 7 has been made by the dealer under sub-rule (2) for the cancellation of his registration certificate on the ground mentioned in clause (b) or clause (c) of sub-section (10) of section 17 and no orders are passed and communicated to the dealer within a period of six months from the date of receipt of such application, it shall be deemed that his registration certificate is cancelled with effect from the date immediately following the date of expiry of a period of six months from the date of receipt of such application.

(6) The list of registration certificates cancelled during a year shall be exhibited on the notice board of the office of the Registering Authority and be given wide publicity, in such manner as the Commissioner may, by general order, direct.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .