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Uttarakhand Goods and Services Tax (Removal of Difficulties) Order, 2020

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..... emoval of Difficulties) Order, 2020 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 clauses (a) to (e) as under: - (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may b .....

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..... es (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 cancellation of the registration within thir .....

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..... 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-section (4) of Section 107 of the said .....

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..... ations of the Council, is pleased to allow to make the following Order, to remove the difficulties, namely :- 1. Short title .-This Order may be called the Uttarakhand 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 application for revocation of .....

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