1572 HARYANA GOVT. GAZ. (EXTRA.), APR. 26, 2019 (VYSK. 6, 1941 SAKA) rhu ekl ds Hkhrj vihy nk;j djus dk mica/k djrh gS vkSj mDr vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼4½ vihy çkf/kdkjh dks l'kä djrh gS fd ;fn mldk ;g lek/kku gks tkrk gS fd vihydrkZ dks rhu ekl dh iwoksZä vof/k ds Hkhrj vihy çLrqr djus ls i;kZIr dkj.kksa ls fuokfjr fd;k x;k Fkk] rks og mls ,d ekl dh vkSj vof/k ds Hkhrj çLrqr djus dh vuqKk ns ldrk gSA vkSj pwafd] mDr vf/kfu;e dh /kkjk 169 dh mi&/kkjk ¼1½ ds [kaM ¼x½ vkSj [kaM ¼?k½ ds vuqlkj leqfpr vf/kdkjh }kjk uksfVl dh rkehy djrs gq, mDr vf/kfu;e dh /kkjk 29 dh mi&/kkjk ¼2½ ds v/khu cM+h la[;k esa jftLVªhdj.k jí fd, x, gSa vkSj mDr vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ esa jídj.k vkns'k ds çfrlagj.k ds fy, micaf/kr rhl fnu dh vof/k] mDr vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼1½ ds v/khu vihy nk;j djus dh vof/k vkSj mDr vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼4½ esa foyac ds fy, {kek dh vof/k Hkh lekIr gks xbZ gS; rks jftLVªh—r O;fä] ftuds jftLVªhdj.k mDr vf/kfu;e dh /kkjk 29 dh mi&/kkjk ¼2½ ds v/khu jí gks pqds gSa] jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, lHkh vis{kkvksa dks iwjk djus ds ckotwn vius jftLVªhdj.k ds jídj.k dk çfrlagj.k djkus esa vleFkZ gSaA th ,l Vh ds ,d u;k vf/kfu;e gksrs gq,] ;s djnkrk igys dh O;oLFkk dh rqyuk esa] tgka uksfVl dh rkehy nLRkh dh xbZ Fkh] bZ&esy }kjk ;k iksVZy ij miyC/k djk;s x, uksfVl dh rkehy dh jhfr ls ifjfpr ugha Fks] ftlds ifj.kkeLo:i mDr vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ ds mica/kksa dks çHkkoh cukus esa dfri; dfBukb;k¡ mRiUu gqbZ gSa;
blfy,] vc gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 172 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn dh flQkfj'kksa ij] gfj;k.kk ds jkT;iky] blds }kjk] dfBukb;ksa dks nwj djus ds fy, fuEufyf[kr vkns'k djrs gaS] vFkkZr~:& laf{kIr uke – ;g vkns'k gfj;k.kk eky vkSj lsok dj ¼dfBukb;ksa dk ik¡pok fuokj.k½ vkns'k] 2019 dgk tk ldrk gSA mä vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ esa] fuEufyf[kr ijarqd j[kk tk,xk] vFkkZr~:& Þijarq jftLVªhd`r O;fä] ftls /kkjk 169 dh mi&/kkjk ¼1½ ds [kaM ¼x½ ;k [kaM ¼?k½ esa ;Fkk micaf/kr jhfr esa /kkjk 29 dh mi&/kkjk ¼2½ ds v/khu uksfVl rkehy gqbZ Fkh vkSj mä uksfVl dk mÙkj ugha ns ldk gS] ftldk ifj.kke mlds jftLVªhdj.k çek.ki= dk jídj.k gS] vkSj blfy, og 31 ekpZ] 2019 rd ikfjr ,sls vkns'k ds fo#) vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ ds v/khu jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu nk;j djus esa vleFkZ gS] rks mls 22 tqykbZ] 2019 rd jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu nk;j djus ds fy, vuqKkr fd;k tk,xkAßA latho dkS’ky] vij eq[; lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkxA HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Order The 26th April, 2019 No. 59/GST-2.––WHEREAS, sub-section (2) of section 29 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) hereinafter called the said Act, provides 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 specified in clause (b), has not furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, willful misstatement or suppression of facts:
Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
HARYANA GOVT. GAZ. (EXTRA.), APR. 26, 2019 (VYSK. 6, 1941 SAKA) 1573 AND WHEREAS, sub-section (1) of section 169 of the said Act provides for service of notice (opportunity of being heard); clause (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 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 order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period 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 revocation of cancellation order in sub-section (1) of 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 sub-section (2) of section 29 of the said Act are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration. GST being a new Act, these taxpayers were not familiar with the manner of service of notice by e-mail or making available at portal in comparison to earlier regime where manual service of notice was provided, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (1) of section 30 of the said Act;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: –– Short title.–This Order may be called the Haryana Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.
In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted, namely: - “Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to
31.03.2019, shall be allowed to file application for revocation of cancellation of the registration not later than
22.07.2019.”.
SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.
57039—C.S.—H.G.P.,Chd.