section 14
Amendment of Section 29
The Chhattisgarh Goods and Services Tax (Amendment) Act, 2018Tax201822 sections
Statutory text
Amendment of Section 29. 14. In Section 29 of the Principal Act,-
- (a) in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted;
- (b) in sub-section (1), in clause (c), for the punctuation full stop ".", the punctuation colon ":" shall be substituted;
- (c) in sub-section (1), after clause (c), the following shall be inserted, namely:- " Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."
- (d) in sub-section (2), in the proviso, for the punctuation full stop ".", the punctuation colon ":" shall be substituted;
- (e) in sub-section (2), after the proviso, the following shall be inserted, namely:- " Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed."
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