TMI Blog2020 (7) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act - HELD THAT:- It was held in the Gazette Notification issued on 25.6.2020 about the time limits of filing application - Learned Standing Counsel did not dispute that the Gazette Notification. The order dated 10.1.2020 passed by the Assessing Authority and the Appellate Order dated 13.2.2020 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 19.9.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as 'the Act), the petitioner filed an application for the revocation of the cancellation order. When, however, the application was rejected on 10.1.2020, the petitioner filed a First Appeal under Section 107 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing 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 difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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