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State of Gujarat - Section

Section 10 in Gujarat Value Added Tax Rules, 2006

10. Cancellation or suspension of certificate of registration.

(1)An application for cancellation of registration under sub-section (7) or sub-section (7A) of section 21 or sub-section (2) of section 27 shall be made to the registering authority in Form-103 within thirty days of contingency or event, which necessitates the cancellation of registration.
(2)If the registering authority is satisfied that the application submitted under sub-rule (1) is in order, it shall by order in writing, cancel the registration with effect from the date, which may be fixed in accordance with the provision of sub-section (4) of section 27.
(3)When the Commissioner intends to cancel or suspend the registration under sub-section (5) or (5A) of section 27, he shall give a notice to the dealer in Form-104.