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

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....s and Services Tax Act, 2017 (hereinafter referred to as the 'TSGST 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 prescribed; or (b)   a person paying tax under section 10 ha....

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....tion 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 cancellation of the registration within thirty days fro....

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....as per clause (c) and clause (d) of sub-section (1) of section 169 of the TSGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the TSGST Act, the period for filing appeal under section (1) of section 107 of the TSGST Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the TSGST Act has ela....

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....uncil, hereby makes the following Order, to remove the difficulties, namely:  Short title.-This Order may be called the Tripura State 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 under sub-section....