TMI BlogThe Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... /2019. WHEREAS, sub-section (2) of section 29 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereinafter referred to as the PGST 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 AND WHEREAS, sub-section (1) of section 30 provides for revocation of cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the PGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the PGST Act, the period for filing appeal under section (1) of section 107 of the PGST Act and also the period of condoning the delay provided in sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to make the following Order, to remove the difficulties, namely: 1. (1) Short title. This Order may be called the Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019. (2) This order shall be deemed to have come into force on and with effect from the 23r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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