The Jammu and Kashmir Value Added Tax Rule, 2005.
CHAPTER-IV : REGISTRATION,AMENDMENT,CANCELLATION AND SECURITY.

21. Suspension of Registration:-

The authority who passes an order under sub-section (7) of Section 27 suspending the registration of a dealer shall before doing so issue a notice in Form VAT-86 to the dealer stating there in the reasons for such an action. The order suspending the registration certificate shall be in Form VAT -87