EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 813 CUTTACK, WEDNESDAY, APRIL 24, 2019/BAISAKHA 4, 1941

FINANCE DEPARTMENT

ORDER

The 24th April, 2019

S.R.O. No.153/2019— WHEREAS, sub-section (2) of Section 29 of the Odisha

Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘OGST 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

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;

AND, WHEREAS, sub-section (1) of Section 169 of the OGST Act provides for

service of notice (opportunity of being heard) and 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 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 OGST 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 OGST

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 OGST Act by the proper officer by serving notices as per

clause (c) and clause (d) of sub-section (1) of Section 169 of the OGST Act and the

period of thirty days provided for revocation of cancellation order in sub-section (1) of

section 30 of the OGST Act, the period for filing appeal under section (1) of Section 107

of the OGST Act and also the period of condoning the delay provided in sub-section (4)

of Section 107 of the OGST Act has elapsed; the registered persons whose registration

have been cancelled under sub-section (2) of Section 29 of the OGST 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 OGST Act;

NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the

Odisha Goods and Services Tax Act, 2017, the State Government, on the

recommendations of the Goods and Services Tax Council, hereby makes the following

Order, to remove the difficulties, namely: ––

1. Short title.–This Order may be called the Odisha Goods and Services Tax

(Fifth Removal of Difficulties) Order, 2019.

2. 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 31st March, 2019, shall be allowed to file application for revocation of

cancellation of the registration not later than 22nd July, 2019.”.

[ No.16532- FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

SAUMYAJIT ROUT

Deputy Secretary to the Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 144-173+300