Section 64(1)(iii) in Gujarat Value Added Tax Rules, 2006
(iii)whose registration certificate has been cancelled or suspended under Section 27 of the Act the Commissioner shall hold an inquiry and after giving an opportunity of being heard, if he comes to the conclusion that on account of any of the conducts of a dealer referred to above the revenue of the Government by way of granting tax credit to the purchaser of such dealer is adversely affected, he shall publish the name of such selling dealer on the official website.