Maharashtra Goods and Services Tax (Removal of Difficulties) Order, 2020

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....S) ORDER, 2020 Order No. 01/2020-State Tax No. GST-1020/ CR-67 / Taxation-1.--WHEREAS, sub-section (2) of section 29 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this Order 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 pe....

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....sub-section (1) of section 169 of the said 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 .........;....

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....HEREAS, a large number of registrations have 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 of 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 ....

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.... NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Maharashtra Goods and Services Tax Act, 2017, the Government of Maharashtra, 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 Maharashtra Goods and Services Tax (Removal of Difficulties) Order, 2020.---- 2.....