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TMI BlogPunjab Goods and Services Tax (Eighth Removal of Difficulties) Order, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... FFICULTIES) ORDER, 2022 No. S.O. 58/P.A.5/2017/S.172/2022 .-WHEREAS, sub-section (2) of section 29 of the Punjab Goods and Services Tax Act, 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 such provisions of the Act or the rules made t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 revocation of cancellation of the registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 delay provided in sub-section (4) of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf, the Governor of Punjab, on recommendations of the Council, is pleased to make the following Order, to remove the difficulties, namely: 1. (1) Short title. - This Order may be called the Punjab Goods and Services Tax (Eighth Removal of Difficulties) Order, 2022. (2) This order shall be deemed to have come into force on and with effect from the 25th June, 2020. 2. For the rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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