GST - Tamil Nadu Goods and Services Tax Act, 2017 - Extension of time limit for filing an application for revocation of cancellation of registration for specified taxpayers - Tamil Nadu Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 - Notification - Issued.

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..... TAXES AND REGISTRATION (BI) DEPARTMENT G.O. (Ms) No.51 Dated: 23.4.2019 Chithirai-10 Thiruvalluvar Aandu, 2050 NOTIFICATION WHEREAS, sub-section (2) of section 29 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the 'TNGST Act') provides for cancellation of registration by proper officer in situations described in clause (d) t .....

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..... EREAS, sub-section (1) of section 169 of the TNGST 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 common portal; or …… AND WHEREA .....

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..... ed under sub-section (2) of section 29 of the TNGST Act by the proper officer by serving notices as per clause (e) and clause (d) of sub-section (1) of section 169 of the TNGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the TNGST Act, the period for filing appeal under section (1) of section 107 of the TNGST Act and also the .....

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..... the Council, hereby makes the following Order, to remove the difficulties, namely: - Short title.- This Order may be called the Tamil Nadu Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.- In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted, namely. - "Provided that the registered person who was served notice under sub-section (2) o .....

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