2.9 Suo Motu cancellation

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CHAPTER NOTICES UNDER SECTIONS 25 AND 29

2.1 OVERVIEW

Registration (sections 25 and 27), suspension and cancellation (section 29), revocation (section 30) and appeal for restoration of registration (section 107)are a series of administrative actions that demand prompt response from taxpayers that involve complex ‘due process’ in Chapter VI of Central GST Act. While the rigours of notice issued in respect of any demand may not be applicable while issuing notices in relation to registration and related proceedings, but the requirement to ‘put at notice’ - the applicant or registered taxpayer - and ensure there is no miscarriage of justice is not all lost in these proceedings. Deliberation on notices in respect of registration matters is a precursor to deliberations on demand notices. And these deliberations are not an attempt at restating the statutory provisions but an invitation to consider the underlying principles and judicious analysis that notices warrant.

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