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    <title>The Chhattisgarh Goods and Services Tax (Fifth Removal of Difficulties) order, 2019.</title>
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    <description>The Order inserts a proviso in sub-section (1) of section 30 permitting a registered person who was served notice electronically under clause (c) or (d) of sub section (1) of section 169 and who could not respond, and whose registration was consequently cancelled, to file an application for revocation of cancellation for specified past orders up to a notified date. The measure addresses procedural difficulties arising from electronic service of notice and resultant inability to seek timely revocation of cancellation under the CGGST Act.</description>
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      <description>The Order inserts a proviso in sub-section (1) of section 30 permitting a registered person who was served notice electronically under clause (c) or (d) of sub section (1) of section 169 and who could not respond, and whose registration was consequently cancelled, to file an application for revocation of cancellation for specified past orders up to a notified date. The measure addresses procedural difficulties arising from electronic service of notice and resultant inability to seek timely revocation of cancellation under the CGGST Act.</description>
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