Section 27(5) in The Gujarat Value Added Tax Act, 2003
(5)If a dealer,(a)has failed to file three consecutive returns [***] [The words 'within the time prescribed' were deleted by Gujarat Act, 6 of 2006 Section 15(2)(a)] under this Act;(b)knowingly furnishes incomplete or incorrect particulars in his returns [with a view to evade tax;] [This words were added by Gujarat Act, 6 of 2006, Section15(2)(b),](c)has failed [to pay the tax due for three consecutive tax periods] [This words were substituted for the words 'to pay tax due' by Gujarat Act, 6 of 2006, Section 15(2)(c),] from him under the provisions of this Act;(d)having issued tax invoice or retail invoices, has failed to account for the said invoices in his books of account;(e)holds or accepts or furnishes or causes to be furnished a declaration, which he knows or has reason to believe to be false;(f)[ [***] [Clause (f) was deleted by Gujarat Act, 6 of 2006, Section 15(2)(d),](g)has been convicted of an offence under this Act, or under the earlier law;(h)discontinues his business and has failed to furnish information regarding such discontinuation, [***] [Word 'or' was deleted by Gujarat Act, 6 of 2006, Section 15(2)(e),](i)without entering into a transaction of sale issues to another dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue. [or] [Word 'or' was added by Gujarat Act, 6 of 2006, Section 15(2)(e),](j)[ who has been found evading tax on account of variation in physical stock compared with his regular books of accounts;] [Clause (j) was added by Gujarat Act, 6 of 2006, Section 15(2)(g),]the Commissioner may at any time, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, cancel his certificate of registration from such date as may be specified by him.
