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of <h1>Amendment to Section 30 of CGST Act: Changes to Manner, Time, and Conditions for Cancellation Order Appeals</h1> Section 30 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2023. In sub-section (1), the phrase 'the prescribed manner within thirty days from the date of service of the cancellation order' is replaced with 'such manner, within such time and subject to such conditions and restrictions, as may be prescribed.' Additionally, the proviso in this section has been omitted.
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