Section 17(18) in Kerala Value Added Tax Rules, 2005
(18)No registration shall be cancelled under sub-section (9) or sub-section (10) of section 16 without giving an opportunity to the dealer of being heard. For the purposes of sub-section (1) of section 10, the following shall constitute good and sufficient reasons, namely:(i)Where the registration has been obtained in the name of a fictitious persons or where the place of business shown in the application is non-existent or the owner of such places has not given his consent in writing to the applicant for running the business; or(ii)Where the applicant has obtained the registration by the exercise of fraud or misrepresentation of facts; or(iii)Where the dealer is found to have claimed input tax credit or refund of input tax on the strength of any forged or bogus document; or(iv)Where the dealer has not been paying the tax collected by him to Government as required by the Act or these rules consecutively for a period of three returns periods and /or has failed to furnish any security or additional security demanded by the registering authority; or.(v)Where the dealer is found to have obstructed the officers conducting audit visit or inspection or search at his business place or residence in accordance with the provisions of the Act or these rules; or(vi)Where the registration is continued without any business being transacted for a continuous period of two years, or(vii)Where there is any other act or omission of a like nature on the part of the dealer.
