Download Arunachal Pradesh VAT FORM WA-03 Application for Cancellation of Approval Certificate under Arunachal Pradesh Goods Tax Act, 2005 As per Rule 25 of the Arunachal Pradesh Goods Tax Rules, 2005 Cancellation of approval or permission. (Section 26):
(1) An application for the cancellation of an existing approval or permission shall be made in Form TR-03 or WA-03 as the case may be within a period of 30 days from the date when the person is required to apply for cancellation.
(2) Every person who applies for cancellation shall surrender with his application the certificate of approval or permission granted to him.
(3) The application shall nominate the date from which the person desires the cancellation approval or permission to take effect.
Provided that the Commissioner by notice in writing served on the person, notifies the person of another date, the person’s approval or permission shall cease on the date nominated.
(4) Where the Commissioner has cancelled the approval or permission of a person under subsection (9) of section 26 , the Commissioner shall serve upon the person a notice in Form RU-03 in the prescribed manner.
(5) The Commissioner shall specify in the notice the date from which the cancellation takes effect.
(6) Every person whose approval or permission is cancelled under subsection (9) of section 26 shall deliver to the Commissioner the certificate of approval or permission by the date specified in Form RU-03.
Provided that where a dealer has lodged an objection with the prescribed authority under section 75 against the cancellation, the person may retain the certificate pending resolution of the objection.