section 30
Amendment of section 30
The Uttarakhand Goods and Services Tax (Amendment) Act, 2023Tax202324 sections
Statutory text
In section 30 of the Principal Act, - (a) For sub-section (1), the following sub-section shall be substituted, namely:- "(1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in such manner, within such time and subject to such conditions and restrictions, as may be prescribed."; (b) the proviso shall be omitted
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