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TMI BlogJharkhand 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 ..... S.O. No. 55 Dated- 28th May, 2019 - -WHEREAS, sub-section (2) of section 29 of the Jharkhand Goods and Services Tax Act, 2017 (hereinafter referred to as the JGST 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 169 of the JGST 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 WHEREAS, sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been cancelled under sub-section (2) of section 29 of the JGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the JGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the JGST Act, the period for filing appeal under section (1) of section 107 of the JGST Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 172 of the Jharkhand Goods and Services Tax Act, 2017, the Government of Jharkhand, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: Short title. This Order may be called the Jharkhand Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.- In sub-section (1) of section 30 of the said Act, the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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