TaxTMI 
TaxTMI 
Goa Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019
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....nafter referred to as the 'Goa GST 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 has not furnished returns for three consecutive tax periods; or (c) ....
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.... 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 from the date of service of the cancellation order. And whereas, sub-section (1) of section 107 of the Goa GST Act provides for fili....
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....tion of cancellation order in sub-section (1) of section 30 of the Goa GST Act, the period for filing appeal under section (1) of section 107 of the Goa GST Act and also the period of condoning the delay provided in sub-section (4) of section 107 of the Goa GST Act has elapsed; the registered persons whose registration have been cancelled under sub-section (2) of section 29 of the Goa GST Act are ....
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....d 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 (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby r....