Page 76 - GSTL_2nd July 2020 _Vol 38_Part 1

S10 GST LAW TIMES [ Vol. 38
rakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal
Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,
West Bengal, Jharkhand or Odisha, the Union territories of Jammu and
Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B
of the said rules for the month of August, 2020 shall be furnished elec-
tronically through the common portal, on or before the 3rd day of Octo-
ber, 2020.”.
[Notification No. 54/2020-C.T., dated 24-6-2020]

Central Goods and Services Tax (Removal of Difficulties)
Order, 2020
WHEREAS, sub-section (2) of section 29 of the Central Goods and Ser-
vices Tax Act, 2017 (hereinafter referred to as the said Act) provides for cancella-
tion 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 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 misstate-
ment 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); 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 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 deci-
sion or order is communicated to such person and sub-section (4) of section 107
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