Section 29(2) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(2)The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-(a)a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or(b)a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or(c)any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or(d)any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or(e)registration has been obtained by means of fraud, wilful misstatement or suppression of facts:Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
