Section 22(1) in The Delhi Value Added Tax Act, 2004
(1)Where-(a)a registered dealer who is required to furnish security under the provisions of this Act has failed to furnish or maintain such security;(b)a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act;(c)an incorporated body is closed down or otherwise ceases to exist;(d)the owner of a proprietorship business dies leaving no successor to carry on the business;(e)in the case of a firm or association of persons, it is dissolved;(f)registered dealer has ceased to be liable to pay tax under this Act;(g)a registered dealer knowingly furnishes a return which is misleading or deceptive in a material particular;(h)a registered dealer has committed one or more offences or contravened the provisions of this Act and the offence or contravention is, in the opinion of the Commissioner, of such magnitude that it is necessary to do so; or(i)the Commissioner, after conducting proper inquiries, is of the view that it is necessary to do so, the Commissioner may, after service of a notice in the prescribed form and after providing the dealer an opportunity of being heard, cancel the registration of the dealer with effect from the date specified by him in the notice.
