FORM JVAT 306

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

NOTICE OF SUSPENSION OF REGISTRATION CERTIFICATE

[See Rule 9(5)]

Date :..........................

Name ___________________________________________________________________________________

Address ___________________________________________________________________________________

04. You are found to have committed the following Offence(s) as per Records available in this office: [Please, Right mark, whichever is applicable in the appropriate box.]

(i) failed to file return for the tax period or tax period within the time prescribed for the purpose ; or

(ii) knowingly furnished incomplete or incorrect information in the return furnished for the tax period or the periods ; or

(iii) failed to pay tax, interest and penalty due under the Act for the period or period; or

(iv) you have no business at the declared place at ; or

(v) contravened the provisions of section of the Act; or

(vi) discontinued business without informing such discontinuation as per details specified in the order; or

(vii) conducted business in such manner that there is responsible apprehension of evasion of tax or attempt to evade tax and such apprehension is based on facts, the details of which are specified in the order.

(viii) Prevented or obstructed or abated the prevention or obstruction of any survey, inspection, entry, search or seizure.

05. Accordingly, your continuances as a registered dealer is prejudicial of the interest of revenue.

06. Your certificate of registration is, therefore, suspended under sub-section (7) of Section 25 of the Jharkhand Valued Added Tax Act, 2005.

07. The suspension of your registration certificate shall take effect from the date of service of this notice.

08. Please note that you are not entitled to input tax credit from the date, the suspension takes effect to the date of order of the restoration of your registration certificate, if any.

09. Please also note that you are not entitled to issue any tax invoice against your sales during the period as mentioned in the proceeding paragraph.

10. However, you are given in an opportunity to produce such evidence, record or document relying on which, you intend to rebut the allegations.

11. You are, therefore, direct to appear in person or through your authorised representative in the office of the undersigned at A.M./P.M. on and produce such evidence, record or documents.

12. If you fail to appear or cause appearance on the date of time fixed and produce relevant evidence, records or documents, the order of suspension of the registration certificate shall be decided on merit.