TaxTMI 
TaxTMI 
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) – Section 172 of the Act – Extension of the time limit for filing an application for revocation of cancellation of registration for specified taxpayers - Removal of Difficulties - Orders - Issued.
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....MENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) - Section 172 of the Act - Extension of the time limit for filing an application for revocation of cancellation of registration for specified taxpayers - Removal of Difficulties - Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No.305 Dated:22-10-2020 ORDER Whereas, su....
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....as been obtained by means of fraud, willful misstatement or suppression of facts: Provided that the proper officer 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: - …&hell....
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....atisfied that the appellant was prevented by sufficient 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-se....
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....f thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects 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 Andhra Pradesh Goods and Services Tax Act, 2017, the Government, on the recommendations of the Goods and Services Tax Co....