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

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....OVAL OF DIFFICULTIES) ORDER, 2019 WHEREAS, sub-section (2) of section 29 of the Uttarakhand Goods and Services Tax Act, 2017 (hereinafter referred to as the 'said 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 th....

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....ce (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 regi....

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

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.... of the Council, is pleased to allow to make the following Order, to remove the difficulties, namely:  Short title.-This Order may be called the Uttarakhand 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 ....