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TMI BlogPuducherry 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 ..... UDUCHERRY GOODS AND SERVICES TAX (FIFTH REMOVAL OF DIFFICULTIES) ORDER, 2019. ORDER No.5/2019-State Tax WHEREAS, sub-section (2) of section 29 of the Puducherry Goods and Services Tax Act, 2017 (hereinafter referred to as the 'PGST 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 ..... he person an opportunity of being heard. AND WHEREAS, sub-section (1) of section 169 of the PGST 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 ..... 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 PGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the PGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (1) of section 30 of the PGST Act; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Puducherry Goods and Services Tax Act, 2017, the Lieutenant-Governor, Puducherry, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:- Short title.- This Order may be called the Puducherry Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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