Punjab Sales Tax on Services Act, 2012

Chapter-IV

REGISTRATION

From: 2023-11-01 - To: 0000-00-00 28. Suspension of registration.- (1) Subject to subsection (3), the Authority may temporarily inactivate the registration of a person if it is satisfied that the person: (a) is not entitled to be registered; or (b) has failed to comply with obligations under this Act or the rules. (2) The Authority shall give notice to a registered person stating the reasons for temporary inactivation of the person’s registration and the remedial actions required to be taken by the person in such time as may be specified in the notice. (3) In case the Authority is not satisfied with the response of the person or the remedial action taken by him or does not receive any response in the specified time, the Authority may suspend that person’s registration. (4) The suspension of registration shall be effected by removing the name of the person from the list of registered persons published on the Authority’s website. (5) At any time within a period…