Section 28(6) in Gujarat Value Added Tax Rules, 2006
(6)If the registered dealer to whom such permission was granted contravenes the provisions of the Act or the rules, such permission shall be liable to be cancelled forthwith from the date of the event concerning such contravention. Such dealer shall be liable to pay tax from the month immediately succeeding the month during which the event for such contravention has occurred. No order for cancellation of permission under this sub-rule shall be made unless such dealer has been given reasonable opportunity of being heard.
