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2020 ] NOTIFICATIONS & RULES S11
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 can-
cellation 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 con-
doning 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 re-
quirements 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 section 30 of the said Act;
NOW, THEREFORE, in exercise of the powers conferred by section 172
of the Central Goods and Services Tax Act, 2017, the Central Government, on the
recommendations of the Council, hereby makes the following Order, to remove
the difficulties, namely :-
1. Short title. - This Order may be called the Central Goods and Ser-
vices Tax (Removal of Difficulties) Order, 2020. -
2. For the removal of difficulties, it is hereby clarified that for the pur-
pose of calculating the period of thirty days for filing application for rev-
ocation 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.
[C.B.I. & C. Order No. 1/2020-C.T., dated 25-6-2020]

Corrigendum to Notification No. 50/2020-C.T.
In the notification of the Government of India, in the Ministry of Finance,
Department of Revenue, No. 50/2020-Central Tax, dated the 24th June, 2020,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 403(E), dated the 24th June, 2020, at page 3, in line 40, for the
words “turnover of taxable”, read “turnover of”.
[M.F. (D.R.) Corrigendum F. No. CBEC-20/06/09/2019-GST, dated 25-6-2020]

GST LAW TIMES  2nd July 2020  77