Gujarat Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019

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....)GST-2019/S.172(10)-TH:- WHEREAS, sub-section (2) of section 29 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the 'GGST Act') provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under: - (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be presc....

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....ity of being heard); clause (c) and (d) of said sub-section are as under: - .......... (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or ......... AND WHEREAS, sub-section (1) of Section 30 provides for revocation of cancellati....

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....the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the GGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the GGST Act, the period for filing appeal under section (1) of section 107 of the GGST Act and also the period of condoning the delay provided in sub-section (4) of S....

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....t, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: -- Short title.-This Order may be called the Gujarat Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.- In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted, namely: - "Provided that the registered person who was served notice u....