9911796707
TMI BlogThe Maharashtra Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 (FIFTH REMOVAL OF DIFFICULTIES) ORDER, 2019. No. GST. 1019/CR-59/Taxation-1. Wheres, sub-section (2) of section 29 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the MGST Act ) provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of being heard. And whereas, sub-section (1) of section 169 of the MGST Act provides for service of notice (opportunity of being heard); clause (c) and (d) of said sub-section 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 comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And whereas, a large number of registrations have been cancelled under sub-section (2) of section 29 of the MGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the MGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the MGST Act, the period for filing appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, in exercise of the powers conferred by section 172 of the Maharashtra Goods and Services Tax Act, 2017, the Government of Maharashtra, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely : Short title.- This Order may be called the Maharashtra Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.- In su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
