TMI BlogCancellation of registration by proper officer.X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the OGST 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 rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 AND, WHEREAS, sub-section (1) of Section 30 provides for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order; AND, WHEREAS, sub-section (1) of Section 107 of the OGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys provided for revocation of cancellation order in sub-section (1) of section 30 of the OGST Act, the period for filing appeal under section (1) of Section 107 of the OGST Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the OGST Act has elapsed; the registered persons whose registration have been cancelled under sub-section (2) of Section 29 of the OGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Short title. This Order may be called the Odisha Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019. 2. In sub-section (1) of Section 30 of the said Act, the following proviso shall be inserted, namely:- Provided that the registered person who was served notice under sub-section (2) of Section 29 in the manner as provided in clause (c) or clause (d) of sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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