The Himachal Pradesh Goods and Services Tax Act, 2017State Act of Himachal Pradesh · Act 10 of 2017
(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,––
(a) the business has been discontinued, transferred fully for any reason including deat
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