+7 | Pedic T= 10-2020 CAIOCFICGST / 07 lie lane (TOME PUBLISHED nv ART IV OFTHE DELHI OAZETTE EXTRAORDINARY) DELI SACHIVALAYA, LP. ESTATE, NEW DELHI-110 002 No, F-3 (48)/Fin (Rev-1y2020-20D8-1v/ /0.7 Dated: 79/240 ORDER No.012020-StateTax No, F.3. (45)/Fin (Rev-1\2020-2U05-1V/ —WHEREAS, sub-section (2) of section 29 of ‘the Dethi Goods and Services Tax Act, 2017 (hereinafter referred to 1 the maid Act) provides for cancellation of regisrmion by proper officer in situations described in clauses (a) vo (¢) a under: ~ Ma) a registered person has contravened such provisions of the Act or the rules made . sehereunder as may be prescribed: or + Yb) a person paying tax under section 10 has not fumished retums for three consecutive lax periods; or (C)amy registered person, other than a person specified in clause (b), has not furnished returns. for a continuous period of six months; or (¢) any person who has taken voluntary registration under sub-section (J) of section 25 has not commenced budiness within six moaths from the date of registration; or ve” {e) registration has been obtained by means of fimud, willed missiatemeet or suppression of facts;
re the person an opportunity of beling heard, - ie WHEREAS, sab-section (1) of section 169 of the said Act provides for service yell {opportunity of being beard); clauses (6) und {of seid b-seeton are-us wetpeaenen 7 by sending 4 communication to his e-mail address provided at the tlime of 7 \) Seen neon we (dy = ar Se a ee Ms. Poo ‘| I LFTs waive? — for revocation of cancellation of theregistration 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 pervon aggrieved by any decision vr order passed by an adjudicating authority within three months from the date om which the said deelsion or order f'tommunicated to such person and sub-section (4) of section 107 of the said Act empowers the Appetite Authority thit it muy, if he js satisfied that the appellant was prevented by wafficient cause from presenting the appeal within the aforesaid: period of three months, allow it to be presented within a furthar period of one month;
AND WHEREAS, a large eumber of registrations have been cancelled under sudscetion (2) of section 29 of the anid Act by the proper officer by serving notices as per clause"(c) and classe (if) of wwb-seetion (1) of section 169 of the seid Act und the period of thisty days provided Jor application for revocation of cancelation 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 aalit Act end alse the period of condoning the delay provided in sub-section (4) of Section 107 of the snid Act has elapscd; the registered persons whove registration have been cancelled under claase (b) or claxsé (¢) of sub-section (2) of section 29 of the suid Act ure wnnble % get their cancellation of registration revoked despite having fulfilled all the s for revocation of cancellation of registration;the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (1) of joction 30 of the sid Act;
NOW, THEREFORE. int exercise of the powers conferred by sevtion 172 ef the Delhi ‘Goods und Seevices Tax Act, 2017, the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following Order, t0 remove the F difficuhies, namely; — |. Short title.-This Order may be caled the Delhi Goods and Services Tax (Removal of Difficulties) Order, 2020,
2.For the removal of difficulties, it ls bereby Clarified thut for the purpose of calculating the Period of thiry daystoe (ling application for revouatloa of cancellation of registration under sub-section (1) of rection 30.of the Act for those zegistered persons who were served notice Underclause:(b) or clause (c) of sub-section (2) of xection 29 in the manner as provided in clause (¢) ot clause (d) of sub-section (1) of section 169 und where cancellation order wuspassed up to 12" June, 2020, the later of the follawiny dates shall be considered:- 8) Date of servive of the said cancellation onder; or b) 32" day of August, 2020, By order and in the name of the . Lt, Governne of the National Capital of Delhi, Kumar) Dy, Secretary 1V (Vinance} No.F3(45)Fin(Rev-t\/2026-21/DS-1V) £2 2 Dated: 70/9 fre Copy forvnnded for information to:- 1, The Principal Secretary te the Hon"ble Lieutenant Governoe, Delhi, 2, The Principat Secreinry (GAD), Gov. of NCT of Duh wk the request to pb he notification in Dellsi Gazette Part. date. IV (Extraordinary) in 3 The Sects) (Penes, Gor of NY of Del Del Schaap, LP Estate, New © Ate Commis, Sites Dh, Yap Bann Et, ew De ‘The Additional Secretary Sexe eH’ Chi Mint, Gove of NCT of De, Dai seh san th Bias tr
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