1828 HARYANA GOVT. GAZ. (EXTRA.), AUG. 27, 2020 (BHDR. 5, 1942 SAKA) vkSj pwafd] mDr vf/kfu;e dh /kkjk 107 dh mi&/kkjk ¼1½] fdlh U;k;fu.kkZ;d çkf/kdkjh }kjk ikfjr fdlh fu.kZ;
;k vkns'k ls O;fFkr fdlh O;fä }kjk ml frfFk] ftldks ,sls O;fä dks mä fu.kZ; ;k vkns'k lalwfpr fd;k tkrk gS] ls 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 bls 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, vkosnu gsrq 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 micaf/kr 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 [k.M ¼[k½ vkSj [k.M ¼x½ ds v/khu jí fd;s tk 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 gSa; mDr vf/kfu;e dk u;k vf/kfu;e gksrs gq,] ;s djnkrk jídj.k vkns’k dh rkehy dh frfFk ls rhl fnu dh fofufnZ"V le; vof/k ds Hkhrj gS] jftLVªhdj.k ds jídj.k ds çfrlagj.k ds fy, vkosnu ugha dj ik;s gSa] ftlds ifj.kke Lo:i mDr vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ ds mica/kksa dks çHkkoh cukus esa dfri; dfBukbZ;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,] gfj;k.kk ds jkT;iky] ifj"kn dh flQkfj'kksa ij] blds }kjk] dfBukbZ;ksa dks nwj djus ds fy, fuEufyf[kr vkns'k djrs gaS] vFkkZr~ :& 1- laf{kIr uke – ;g vkns'k gfj;k.kk eky vkSj lsok dj ¼dfBukbZ;ksa dk fuokj.k½ vkns'k] 2020 dgk tk ldrk gSA 2- dfBukbZ;ksa dks nwj djus gsrq] ;g blds }kjk Li"V fd;k x;k gS fd vf/kfu;e dh /kkjk 30 dh mi&/kkjk ¼1½ ds v/khu jftLVªhdj.k ds jídj.k ds izfrlagj.k ds fy, vkosnu nk;j djus ds fy, rhl fnu dh vof/k dh x.kuk gsrq] os jftLVªhd`r O;fDr ftUgas /kkjk 169 dh mi&/kkjk ¼1½ ds [k.M ¼x½ ;k [k.M ¼?k½ esa ;Fkk micaf/kr jhfr esa /kkjk 29 dh mi&/kkjk ¼2½ ds [k.M ¼[k½ vkSj [k.M ¼x½ ds v/khu uksfVl rkehy gqbZ Fkh vkSj tgka 12 twu] 2020 rd jídj.k vkns’k ikfjr gqvk gS] ds fy, fuEufyf[kr frfFk;ksa dh i'pkr~orhZ frfFk dks ekuk tk,xk %& ¼d½ mDr jídj.k vkns’k ds rkehy dh frfFk; ;k ¼[k½ 31 vxLr] 2020A vuqjkx jLrksxh] iz/kku lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkxA HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Order The 27th August, 2020 No. 72/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 HARYANA GOVT. GAZ. (EXTRA.), AUG. 27, 2020 (BHDR. 5, 1942 SAKA) 1829
(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.
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 application 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 clause (b) or clause (c) of 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; the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specifying 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 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: ––
1. Short title.–This Order may be called the Haryana Goods and Services Tax (Removal 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 manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-
(a) Date of service of the said cancellation order; or
(b) 31st day of August, 2020.
ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.
8887—C.S.—H.G.P., Pkl.