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Registration number cancel

This query is : Resolved 
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(Querist)
03 July 2014 Sir

There is any judgement of Tribunal or Court for Dealer Registration Number is cancelled by Assessing Officer for Not Submit the return in time limit without any information or give chance to any submission.
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MJ Krishnamurthy

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MJ Krishnamurthy (Expert)
03 July 2014 Mr Jay,
In all the VAT laws it is a common point that a regsitering authority can cancel a registration for some serious lapses of a dealer. For non starting of business as notified,misusing the statutory forms,doing illegal/unlicenced business,not filing of returns etc.But before doing so the dealer should be given a notice on this action.He can suspend it temporarily and disallow some facilities.A sudden and total cancellation is illegal. You can file an an appeal on this action or appeal to senior oficers for help...mjk
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