GST - Tamil Nadu Goods and Services Tax Act, 2017 - Extension of time limit for filing an application for revocation of cancellation of registration for specified taxpayers - Tamil Nadu Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 - Notification - Issued.

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....T<br>COMMERCIAL TAXES AND REGISTRATION (BI) DEPARTMENT G.O. (Ms) No.51 Dated: 23.4.2019 Chithirai-10 Thiruvalluvar Aandu, 2050 NOTIFICATION WHEREAS, sub-section (2) of section 29 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the &#39;TNGST Act&#39;) provides for cancellation of registration by proper officer in situatio....

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....t or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. AND WHEREAS, sub-section (1) of section 169 of the TNGST Act provides for service of notice (opportunity of being heard); clause (c) and (d) of said sub-section are as under: - ........ (c)&nbsp;&nbsp;&nbsp;&nbsp; by sending a communicat....

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....cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further of one month. AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of section 29 of the TNGST Act by the proper officer by serving notices as per clause (e) and clause (d) of sub-section (1) of section 169 of the TNGST Act and the period of th....

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....(1) of section 30 of the TNGST Act; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: - Short title.- This Order may be called the Tamil Nadu Goods and Services Tax (Fifth Removal of Difficult....