TMI BlogCentral Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 2019 S.O. 1626 (E). WHEREAS, sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act‟) provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under: - (a) a registered person has contravened such provisions of the Act or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 169 of the CGST Act provides for service of notice (opportunity of being heard); clause (c) and (d) of said sub-section are as under: - . (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of section 29 of the CGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the CGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the CGST Act, the period for filing appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: Short title. This Order may be called the Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.- In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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