19. Cancellation of registration.-

19. Cancellation of registration.-

(1)     A registered person ceasing to supply of taxable goods or providing of taxable services or  import-export  of  any  goods  or  export  any  goods  or  services  shall  inform  the concerned  Officer within 14 days of such cessation and, if the concerned Officer is satisfied  that  the   person  has  no  unsettled  liability  to  pay  value  added  tax  or, supplementary duty, as the case may be, he shall, on a date fixed by him, cancel the registration of such person in accordance with the procedures set by Rules .

Provided that in the light of proviso to Sub-section (2) of section 15 if the registration is given by a Divisional Officer by order of the Board, the concerned Commissioner shall, before cancellation of registration, send i report with recommendation for cancellation of registration along with all information to the Board and the Board, having heard the concerned organization decided for cancellation, the concerned officer shall take steps for cancellation for registration.

(1a)  If the  concerned  Officer  is satisfied  on  investigation  that  the  registered person  has obtained  the registration by furnishing  untrue information, he may, after giving him reasonable  opportunity  of  being  heard,  cancel  the  registration  of  the  person  upon settlement of his liability if any, relating to value added tax and, as the case may be, supplementary duty.

(2)     If the annual turnover of a registered person becomes less than the amount fixed by the Government under section 16 and the concerned officer is satisfied that the person is no longer required to remain registered under section 15, the concerned officer may, on the date fixed by him, cancel his registration in accordance with the procedure set by Rule.

(3)     If the registration of a person is cancelled and if there is any tax or duty drawback or any other balance in the Current Account is due to him on the date of such cancellation, he shall be entitled to get refund of such balance or other balance as per the procedure set by rules, but the condition of claiming refund within six months as contained in the proviso to sub-section (1) of section 67 shall not apply in this case.

(4)     Following cancellation of registration or enlistment under this Section, if the concerned officer is  convinced  that there lies  any arrear  to that person; then  arrear and other payables will be  realized from that person  in the manner that he is a registered  or enlisted person under this Act.

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