TMI Blog2020 (8) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act - HELD THAT:- The order dated 13.11.2019 passed by the Assistant Commissioner, Goods Sales Tax, Allahabad and the order dated 17.12.2019 passed by the Additional Commissioner (Appeal) Judicial Side IInd, State Goods and Service Tax, Prayagraj, are set aside. The application dated 24.10.2019 which was filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9(2)(c) of the Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act), the petitioner filed an application on 24.10.2019 for the revocation of the cancellation order. When, however, the application was rejected on 13.11.2019, the petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 17.12.2019, in the absence of Tribunal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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