TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019
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....REAS, sub-section (2) of section 29 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this Order referred to as the "Assam 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 there....
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....); 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 ....
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....ces as per clause (c) and clause (d) of sub-section (1) of section 169 of the Assam GST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the Assam GST Act, the period for filing appeal under section (1) of section 107 of the Assam GST Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the A....
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....mmendations of the Council, hereby makes the following Order, to remove the difficulties, namely: -- Short title.-This Order may be called the Assam 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 under sub-sec....