Section 27(5A) in The Gujarat Value Added Tax Act, 2003
(5A)[(1) If a dealer,-(a)has failed to inform changes as required under sub-section (1) of section 26;(b)has failed to furnish return under section 29;(c)has failed to pay tax under section 30;(d)has failed to file declaration or intimate the changes as required under section 65 or 66; or(e)has failed to produce the books of accounts required under section 67,the commissioner may, at time, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, suspend his certificate of registration from such date not earlier than the date of order of suspension, as may be specified by him in the order.
