Section 14 in The Central Goods and Services Tax (Amendment) Act, 2018
14. In section 29 of the principal Act,
(a)in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted;(b)in sub-section (1), after clause (c), the following proviso shall be inserted, namely:"Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.";(c)in sub-section (2), after the proviso, the following proviso shall be inserted, namely:"Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed."
