Sales Tax Act, 1990

Chapter- IV

BOOK KEEPING AND INVOICING REQUIREMENTS

1[21. De-registration, blacklisting and suspension of registration.- (1) The Board or any officer, authorized in this behalf, may subject to the rules, de-register a registered person or such class of registered persons not required to be registered under this act.    (2) Notwithstanding anything contained in this Act, in cases where the 2[Commissioner] is satisfied that a registered person is found to have issued fake invoices 3[, has committed non-compliance of sub-sections (5) and (6) of section 23 or section 40C], 4[***] or has 5[otherwise] committed tax fraud, he may 6[issue an order of suspension and blacklisting] such person or suspend his registration in accordance with such procedure as the Board may, by notification in the official Gazette, prescribe.]   7[(2A) The Commissioner shall, within ten days of issuance of order of suspension, issue a show cause notice to the registered person. Upon receipt of the reply to the notice and after giving an opportunity of hearing to the registered person, if the Commissioner is satisfied, he may order for revoking of suspension of the registered person or issue an appealable speaking order for blacklisting of the registered person within thirty days of receipt of the reply to the notice.]   8[(3) During the period of suspension of registration, the invoices issued by such person shall not…