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Assam Goods and Services Tax (Removal of Difficulties) order, 2020
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....017/Pt-I/450 - WHEREAS, sub-section (2) of section 29 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII 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 person has contravened such provisions of the Act or the rules mad....
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.... clauses (c) and (d) of said sub-section are "(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 of the said Act provides for application for revocation of cancellation of the registration within thirty days from ....
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....) 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 appeal under 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....
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....il, hereby makes the following Order. to remove the difficulties, namely- 1. Short title.-This Order may be called the Assam Goods and Services Tax (Removal of Difficulties) order, 2020. 2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1....