Uttar Pradesh Goods and Services Tax (Fourteenth Removal of Difficulties) Order, 2020

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation of the following English translation of Government Order No. 792/XI-2-20-9(42)/17-2020, dated 29 July, 2020: ORDER No. 792/XI-2-20-9(42)/17-2020 Lucknow : Dated : 29 July, 2020   WHEREAS, sub-section (2) of section 29 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shall not cancel the registration without giving  the person an opportunity of being heard. AND WHEREAS, 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent cause  from presenting the appeal within the aforesaid period of three months, allow it to be  presented within a further period of one month;  AND WHEREAS, 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of service of the cancellation order, as a result whereof certain difficulties have arisen in giving to the provisions of sub-section (1) of  section 30 of the said Act; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Uttar Pradesh Goods and Services Tax Act, 2017, the Governor, on the recommendations of the Council, hereby makes the following order, to remove the....