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Resource Centre / Categories :- Miscellaneous  » Miscellaneous
Can the proper Officer Cancel the Registration on his own?
Team SoOLEGAL | 01/01/1970

Yes, in certain circumstances specified under section 21(2) of MGL, the proper officer can cancel the registration on his own. Such circumstances include not filing return for a continuous period of six months (for a normal taxable person) or three months (for a compounding taxpayer), and not commencing business within six  months  from  the date of registration. However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (Section 21 (4))

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