Tamil Nadu Goods and Services Tax (Removal of Difficulties) order, 2020.

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....1  NOTIFICATION WHEREAS, sub-section (2) of section 29 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under- (a)  a registered person has contravened such provisions of the Act or the rules ma....

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....aid Act provides for service of notice (opportunity of being heard); clauses (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....

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....strations been cancelled under sub-section (2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period or thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for filing appeal under section (1) of section....

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....se of the powers conferred by section 172 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor or Tamil Nadu, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: - 1. Short title. - This Order may be called the Tamil Nadu Goods and Services Tax (Removal  of Difficulties) order, 2020.- 2. For the removal of difficulties....