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Proper Officer can they cancel the Registration on his own?  

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(@admin)
Member Admin
Joined: 3 years  ago
Posts: 63
January 31, 2017 4:11 pm  

Yes, They can ! 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 36 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))g


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