TMI BlogWest Bengal 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 ..... NOTIFICATION No. 678-F.T. Dated, Howrah, the 23rd day of April, 2019 Order No. 05/2019-State Tax WHEREAS, sub-section (2) of section 29 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the 'WBGST Act') provides for cancellation of registration by proper officer in situations described ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t giving the person an opportunity of being heard. AND WHEREAS, sub-section (1) of section 169 of the WBGST 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) b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a further period of one month. AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of section 29 of the WBGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the WBGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30 of the WBGST Act; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the West Bengal Goods and Services Tax Act, 2017, the Governor, on recommendations of the Council, is pleased hereby to make the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the West Bengal Goods and Services Tax (Fifth Removal of Diff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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