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(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ ¨sÁU À– 4J , , 26 , ( s , , ) ನಂ. Part – IVA Bengaluru, FFRRIIDDAAYY,26,JUNE,2020(Ashadha,5,,SShhaakkaaVVaarrsshhaa 11994422)) No. 226 GGOOVVEERRNNMMEENNTT OOFF KKAARRNNAATTAAKKAA No.FD 38 CSL 2020 KKaarrnnaattaakkaa GGoovveerrnnmmeenntt SSeeccrreettaarriiaatt,, VViiddhhaannaa SSoouuddhhaa,, Bengaluru ddaatteedd:: 26/06/2020. RRREEEMMMOOOVVVAAALLL OOOFFF DDDIIIFFFFFFIIICCCUUULLLTTTIIIEEESSS OOORRRDDDEEERRR NNNOOO...000111///222000222000 WHEREAS, sub-sseeccttiioonn ((22)) ooff SSection 29 of the Karnataka GGooooddss aanndd SSeerrvviicceess TTaaxx AAcctt,, 22001177 ((hheerreeiinnaafftteerr rreeffeerrrreedd ttoo aass tthhee said Act)) pprroovviiddeess ffoorr ccaanncceellllaattiioonn ooff rreeggiissttrraattiioonn bbyy pprrooppeerr ooffffiicceerr iinn ssiittuuaattiioonnss ddeessccrriibbeedd iinn ccllaauussees (a) to (e) as under: - (a) aa rreeggiisstteerreedd ppeerrssoonn hhaass ccoonnttrraavveenneedd ssuucchh pprroovviissiioonnss ooff tthhee AAcctt oorr tthhee rruulleess mmaaddee tthheerree uunnddeerr aass mmaayy bbee pprreessccrriibbeedd;; oorr (b) aa ppeerrssoonn ppaayyiinngg ttaaxx uunnddeerr SSeeccttiioonn 1100 hhaass nnoott ffuurrnniisshheedd rreettuurrnnss ffoorr tthhrreeee ccoonnsseeccuuttiivvee tax periods; or (c) aaannnyyy rrreeegggiiisssttteeerrreeeddd pppeeerrrsssooonnn,,, ooottthhheeerrr ttthhhaaannn aaa pppeeerrrsssooonnn ssspppeeeccciiifffiiieeeddd iiinnn ccclllaaauuussseee (((bbb))),,, hhhaaasss nnnooottt fffuuurrrnished rreettuurrnnss ffoorr aa ccoonnttiinnuuoouuss ppeerriioodd ooff ssiixx mmoonntthhss;; oorr ((dd)) aannyy ppeerrssoonn wwhhoo hhaass ttaakkeenn vvoolluunnttaarryy rreeggiissttrraattiioonn uunnddeerr ssuubb-sseeccttiioonn ((33)) ooff Section 25 hhhaaasss nnnooottt cccooommmmmmeeennnccceeeddd bbbuuusssiiinnneeessssss wwwiiittthhhiiinnn sssiiixxx mmmooonnnttthhhsss fffrrrooommm ttthhheee dddaaattteee ooofff rrreeegggiiissstttrrraaatttiiiooonnn;;; ooorrr (e) rrreeegggiiissstttrrraaatttiiiooonnn hhhaaasss bbbeeeeeennn ooobbbtttaaaiiinnneeeddd bbbyyy mmmeeeaaannnsss ooofff fffrrraaauuuddd,,, wwwiiillllllfffuuulll mmmiiisssssstttaaattteeemmmeeennnttt ooorrr sssuuupppppprrreeessssssiiiooonnn of facts: PPPrrrooovvviiidddeeeddd ttthhhaaattt ttthhheee ppprrrooopppeeerrr oooffffffiiiccceeerrr ssshhhaaallllll nnnooottt cccaaannnccceeelll ttthhheee rrreeegggiiissstttrrraaatttiiiooonnn wwwiiittthhhooouuuttt gggiiivvviiinnnggg ttthhheee ppeerrssoonn aann ooppppoorrttuunniittyy ooff bbeeiinngg hheeaarrdd. (1)2 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 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 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 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;R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297 3 NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Karnataka Goods and Services Tax Act, 2017, the Government of Karnataka, 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 Karnataka 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) 31stday of August, 2020. By Order and in the name of the Governor of Karnataka, (K.SAVITHRAMMA) Under-Secretary to Government, Finance Department (C.T.-1) ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು