Hvat
rajsinghkadyan
(Querist) 14 July 2014
This query is : Resolved
Can a registration certificate under HVAT Act,2003 be cancelled on the basis of non existence ( fake ) of the declared place of business premises on an enquiry after one year of grant of RC
Sunil S Nair
(Expert) 15 July 2014
Like to know how you are related to the said query
R K JAIN
(Expert) 15 July 2014
RC can not be cancelled without giving proper notice to the dealer. However, a taxing authority not below the rank of Deputy Excise and Taxation Commissioner incharge of district can cancel the registration for any sufficient cause under section 11(7) of HVAT Act, 2003 after affording reasonable opportunity of being heard to affected party.
T. Kalaiselvan, Advocate
(Expert) 17 July 2014
You may follow the advise of expert Mr. R.K. Jain or consult a local tax practitioner.
