TMI BlogAndhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No. 09 of 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... OCATION OF CANCELLATION OF REGISTRATION FOR SPECIFIED TAX-PAYERS. [G.O.Ms.No.303, Revenue (Commercial Taxes-II), 16th May, 2019.] WHEREAS, sub-section (2) of Section 29 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the APGST Act ) provides for cancellation of registration by proper officer in situations described in clause (a) to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without giving the person an opportunity of being heard. AND WHEREAS, sub-section (1) of Section 169 of the APGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her period of one month. AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of Section 29 of the APGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of Section 169 of the APGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the APG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 30 of the APGST Act; NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Andhra Pradesh Goods and Services Tax Act, 2017, the Government, on recommendations of the Goods and Services Tax Council, hereby makes the following Order, to remove the difficulties, namely: -- Short title.-This Order may be called the Andhra Pradesh Goods and Services T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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