What are the circumstances under which GST registration may be cancelled by the proper officer u/s 29(2) of CGST Act, 2017?

The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where, (a) A registered person has contravened such provisions of the Act or the rules made there under as may be prescribed: or (b) A person paying tax under section 10 has not furnished returns for three consecutive tax periods: or (c) Any registered person, other than person specified in clause (b), has not furnished return for a continuous period of six month; or (d) Any person who has taken voluntarily registration under Section 25(3) has not commenced business within six months from the date of registration; or (e) Registration has been obtained by means of fraud, wilful misstatement or suppression of facts: However, the proper officer shall not cancel the registration without giving the person opportunity of being heard.