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Uttar Pradesh Goods and Services Tax (Fourteenth Removal of Difficulties) Order, 2020

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..... cation of the following English translation of Government Order No. 792/XI-2-20-9(42)/17-2020, dated 29 July, 2020: ORDER No. 792/XI-2-20-9(42)/17-2020 Lucknow : Dated : 29 July, 2020 WHEREAS, sub-section (2) of section 29 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer i .....

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..... person an opportunity of being heard. AND WHEREAS, sub-section (1) of section 169 of the said Act provides 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 commo .....

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..... d of one month; AND WHEREAS, a large number of registrations have been cancelled under sub section (2) of section 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 A .....

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..... 0 of the said Act; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Uttar Pradesh Goods and Services Tax Act, 2017, the Governor, on the recommendations of the Council, hereby makes the following order, to remove the difficulties, namely :- 1. Short title .-This Order may be called the Uttar Pradesh Goods and Services Tax (Fourteenth Removal of Difficulties) Order, .....

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