Section 7(12) in Kerala General Sales Tax Rules, 1963
(12)A permit shall be cancelled by the assessing authority when the registration certificate is cancelled. Such Officer may also cancel after giving the registered dealer a reasonable opportunity of being heard, any permit, if the permit-holder has contravened any of the terms or conditions of the permit or any of the provisions of the Act or these Rules or any terms or conditions of the registration certificate granted to the dealer.
