TMI BlogUttarakhand 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 ..... UTTARAKHAND GOODS AND SERVICES TAX (FIFTH REMOVAL OF DIFFICULTIES) ORDER, 2019 WHEREAS, sub-section (2) of section 29 of the Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to as the 'said Act') provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under: - (a) a registered pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard. AND WHEREAS, sub-section (1) of section 169 of the said 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; o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND WHEREAS, a large number of registrations have been cancelled under subsection (2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for filing a ..... 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 Uttarakhand Goods and Services Tax Act, 2017, the Governor, on recommendations of the Council, is pleased to allow to make the following Order, to remove the difficulties, namely: Short title.-This Order may be called the Uttarakhand Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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