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

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....s 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 thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specifi....

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....o 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 from the date of service of the cancellation order; AND WHEREAS, sub-section (1) of section 107 of the said Act provides for filing appeal by any person aggrieved by any decision or orde....

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....section 30 of the said Act, the period for filing appeal under sub-section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of section 107 of the said Act has elapsed; the registered persons whose registration have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act are unable to get their cancellat....