9911796707
TMI BlogAssam Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER No-05/2019-STATE TAX The 13th June, 2019 No. FTX.56/2017/416. - WHEREAS, sub-section (2) of section 29 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this Order referred to as the Assam GST Act ) provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the person an opportunity of being heard. AND WHEREAS, sub-section (1) of section 169 of the Assam GST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths, allow it to be presented within a further period of one month. AND WHEREAS, a large number of registrations have been cancelled under sub-section (2) of section 29 of the Assam GST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the Assam GST Act and the period of thirty days provided for revocation of cancellatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in giving effects to the provisions of sub-section (1) of section 30 of the Assam GST Act; NOW, THEREFORE, in exercise Of the powers conferred by section 172 of the Assam Goods and Services Tax Act, 2017, the Government of Assam, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: -- Short title .-This Order may ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
