TMI BlogWest Bengal Goods and Services Tax (Removal of Difficulties) Order, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... der No. 01/2020-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 said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: - (a) a registered person has contravened such provisions of the Act or the rules made the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clauses (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 of the said Act provides for application for revocation of can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 application for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for filing appeal under section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, the Governor, on the 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 (Removal of Difficulties) Order, 2020. 2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|