Section 6A in Kerala General Sales Tax Rules, 1963
6A. Suspension of Registration.
(1)The Deputy Commissioner who passes an order under Section 14A suspending the registration of a dealer shall state therein the reasons for such suspension and communicate such order to the dealer.(2)Any registered dealer whose registration is suspended shall, from the date of communication of the order shall be considered to be a dealer having no registration till the expiry of the period of suspension.
