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TMI BlogWest Bengal Goods and Services Tax (Removal of Difficulties) Order, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... 30th day of June, 2020 ( WBGST ROD Order No. 01/2020-State Tax ) WHEREAS, sub-section (2) of section 29 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: (a) a registered person has contravened s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for service of notice (opportunity of being heard); clauses (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 (1) of section 30 of the said Act provides for application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for filing appeal under section (1) of section 107 of the said Act and also the period of condoning the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act, 2017, the Governor, on the recommendations of the Council, is pleased hereby to make the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2020. 2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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