The Assessing Authority of the district (district incharge) shall be empowered to amend, suspend, restore and cancel the Entitlement Certificate granted to the dealer, if it is satisfied that a breach of any of the conditions of the Himachal Pradesh Value Added Tax (Seventh Amendment) Rules, 2012 has been committed subject to any order of the higher authority competent to pass such order under the Act. No such order shall be passed without affording a reasonable opportunity of being heard to the dealer.