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    <title>Assam Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019</title>
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    <description>Noting that electronically served cancellation notices under section 169(1)(c) or (d) prevented some taxpayers from replying and led to expired statutory windows, the Order inserts a proviso in section 30(1) permitting registered persons so served, whose cancellations were passed up to the prescribed cutoff, to file applications for revocation of cancellation of registration within an extended period specified by the Order.</description>
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      <description>Noting that electronically served cancellation notices under section 169(1)(c) or (d) prevented some taxpayers from replying and led to expired statutory windows, the Order inserts a proviso in section 30(1) permitting registered persons so served, whose cancellations were passed up to the prescribed cutoff, to file applications for revocation of cancellation of registration within an extended period specified by the Order.</description>
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