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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Govt. Can Address Implementation Issues of West Bengal GST Act 2017 via Orders Within Three Years Under Section 172.</h1> Section 172 of the West Bengal Goods and Services Tax Act, 2017, allows the government to address difficulties in implementing the Act's provisions. On the Council's recommendation, the government can issue general or special orders, published in the Official Gazette, to make necessary adjustments, provided they align with the Act and its rules. These orders must be made within three years of the Act's commencement and are required to be presented before the West Bengal Legislative Assembly as soon as possible after issuance.