THE HIMACHAL PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019

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....IFFICULTIES) ORDER, 2019 Order No. 05/2019-State Tax WHEREAS, sub-section (2) of section 29 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'HPGST 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 rule....

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....ng 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 registrati....

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

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.... recommendations of the Council, is pleased to make the following Order, to remove the difficulties, namely: -- Short title.-This Order may be called the Himachal Pradesh 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 not....