Section 31(10) in Meghalaya Value Added Tax Act, 2003
(10)When any dealer to whom a certificate of registration is granted, has failed to pay any tax penalty or interest payable under this Act or has failed to furnish return, the certificate of registration of such dealer may be suspended by the Appropriate Assessing Authority in the manner as may be prescribed.Provided that the certificate of registration of a dealer shall not be suspended if he has furnished return or returns within the date prescribed in the notice and has paid tax, penalty or interest payable under this Act by such date, as the Commissioner may extend upon an application filed by the dealer within 15 days from the date which he has required to file such return or returns or make payments of tax, interest or penalty, as the case may be.
