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TMI BlogTHE HIMACHAL PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... CHAL PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 Order No. 05/2019-State Tax WHEREAS, sub-section (2) of section 29 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the HPGST Act ) provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under: - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND WHEREAS, sub-section (1) of section 169 of the HPGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a large number of registrations have been cancelled under subsection (2) of section 29 of the HPGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the HPGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the HPGST Act, the period for filing appeal under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xercise of the powers conferred by section 172 of the Himachal Pradesh Goods and Services Tax Act, 2017, the Governor of Himachal Pradesh, on recommendations of the Council, is pleased to make the following Order, to remove the difficulties, namely: Short title. This Order may be called the Himachal Pradesh 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
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