Section 28A(1) in West Bengal Value Added Tax Act, 2003
(1)A certificate of enrolment granted to a transporter, carrier or transporting agent under sub-section (2) of section 25, shall be cancelled by the Commissioner where he, after giving a reasonable opportunity of being heard, is satisfied that the business of transporting goods of such transporter, carrier or transporting agent, as the case may be, has discontinued or has ceased to exist, and such cancellation shall take effect from the date of such order.
