Section 29(2) in Telangana Goods and Services Tax Act, 2017
(2)The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-(a)the registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or(b)a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or(c)any person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or(d)any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or(e)registration has been obtained by means of fraud, wilful misstatement or suppression of facts:Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard:[Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.] [Inserted by Act 3 of 2019.]
