TaxTMI 
TaxTMI 
THE HIMACHAL PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019
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....VICES TAX (REMOVAL OF DIFFICULTIES) 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....
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....f the HPGST Act provides for service of notice (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 fo....
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....n 29 of the HPGST Act by the proper officer by serving 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 prov....
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.... Tax Act, 2017, the Governor of Himachal Pradesh, on 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: - ....