Section 19(7) in Uttar Pradesh Value Added Tax Act, 2008
(7)The registering authority may -(a)refuse to grant registration certificate; or(b)suspend any registration certificate already issued; or(c)refuse to issue any of the forms referred to in sub- section (1) or subsection (3), to any dealer or the person concerned, who has failed to comply with an order under sub-section (1) or sub-section (3), or with the provisions of subsection (4) or sub-section (6), until the dealer or the person concerned has complied with such order or such provisions, as the case may be:Provided that no order, under clause (a) or clause (b) above, shall be passed without giving the dealer or the person concerned an opportunity of being heard.
