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        Case ID :
        GST - States

        THE HIMACHAL PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 - Order No. 05/2019-State Tax - Himachal Pradesh SGST

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        Revocation of Registration: extended filing window for persons served notice electronically to apply for revocation of cancellation. The Order inserts a proviso to section 30(1) allowing a registered person who was served notice under section 169(1)(c) or (d) and could not reply, resulting in cancellation, to file an application for revocation of cancellation in respect of orders passed up to 31.03.2019 within a specified extended filing window.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Revocation of Registration: extended filing window for persons served notice electronically to apply for revocation of cancellation.

                                The Order inserts a proviso to section 30(1) allowing a registered person who was served notice under section 169(1)(c) or (d) and could not reply, resulting in cancellation, to file an application for revocation of cancellation in respect of orders passed up to 31.03.2019 within a specified extended filing window.


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