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TMI BlogHaryana Goods and Services Tax (Removal of Difficulties) Order, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to time; or (d) by making it available on the common portal; or ……… AND WHEREAS, sub-section (1) of section 30 provides for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order; AND WHEREAS, sub-section (1) of section 107 of the said Act provides for filing appeal by any person aggrieved by any decision or ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 30 of the said Act, the period for filing appeal under sub-section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of section 107 of the said Act has elapsed; the registered persons whose registration have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act are unable to get their cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oval of Difficulties) Order, 2020. 2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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