TMI Blog2020 (7) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Authority by the cut-off date provided in the Notification seeking restoration of registration. - W.P. No.135 of 2020 And WMP. Nos.167 & 168 of 2020 - - - Dated:- 22-7-2020 - Dr. Justice Anita Sumanth For the Petitioner : Mr.G.Natarajan For the Respondents : Mr.A.P.Srinivas, Senior Standing Counsel ORDER Heard Mr.G.Natarajan, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents. 2.Tthe petitioner had appeared before the respondent on 29.08.2019, since in communication of even date issued by the Deputy Commissioner, he refers to the submissions put forth by the petitioner to the Officer during the personal hearing . That being said, the order of rejecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained by means of fraud, willful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. AND WHEREAS, sub-section (1) of section 169 of the said Act provides for service of notice (opportunity of being heard); clauses (c) and (d) of said subsection 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 cancellation of the registration within thirty days from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion; the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (1) of section 30 of the said Act; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title.- This Order may be called the Central Goods and Services Tax (Removal of Difficulties) Order, 2020.- 2. For the removal of difficu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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