Seeks to extend, u/s 168A, the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act.

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....Corresponding Central Notification No. 9/2023-Central Tax] In exercise of the powers conferred by section 168A of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), and in partial modification of this Department notifications bearing No. 431-F.T., dated the 31st March, 2021, No. 608-F.T., dated the 3rd June, 2021 and No. 1389....