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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... DIFFICULTIES) ORDER, 2019. ORDER No.5/2019-State Tax  WHEREAS, sub-section (2) of section 29 of the Puducherry Goods and Services Tax Act, 2017 (hereinafter referred to as the 'PGST 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 29 of the PGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the PGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the PGST Act, the period for filing appeal under section (1) of section 107 of the PGST Act and also the period of condoning the delay provided....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7, the Lieutenant-Governor, Puducherry, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-  Short title.- This Order may be called the Puducherry 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 ....