TaxTMI 
TaxTMI 
TaxTMI 
Andhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No. 09 of 2019
X X X X Extracts X X X X
X X X X Extracts X X X X
....CIFIED TAX-PAYERS. [G.O.Ms.No.303, Revenue (Commercial Taxes-II), 16th May, 2019.] WHEREAS, sub-section (2) of Section 29 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "APGST 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 provi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....otice (opportunity 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 cancellation of the registration within thirty days from ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd clause (d) of sub-section (1) of Section 169 of the APGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the APGST Act, the period for filing appeal under sub-section (1) of section 107 of the, APGST Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the APGST Act has elapsed; the regi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Council, hereby makes the following Order, to remove the difficulties, namely: -- Short title.-This Order may be called the Andhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No. 09 of 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 ....