Punjab Goods and Services Tax (Fourth Removal of Difficulties) Order, 2022.

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.... 54/P.A.5/2017/S.172/2022.-WHEREAS, sub-section (2) of section 29 of the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) provides 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; o....

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....ion are as under: - ………. (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 provides for revocation of cancellation of the registration within thirty days from the date of service....

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.... sub-section (1) of section 169 of the said Act and the period of thirty days provided 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; the registered persons whose regi....

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.... following Order, to remove the difficulties, namely: -- 1. (1) Short title.-This Order may be called the Punjab Goods and Services Tax (Fourth Removal of Difficulties) Order, 2022. (2) This order shall be deemed to have come into force on and with effect from the 23rd April, 2019. 2. In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted, namely: - "Provide....