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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....sh SGST<br>GOVERNMENT 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-....

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....x months from the date of registration; or e. registration has 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)....

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....) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied 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; &nbsp;AND WHEREAS, a large number of registrations have been cancelled under sub- section (2) of section 29 of ....

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....hese taxpayers could not apply for revocation of cancellation within the specified time period of 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 a....