Extension of limitation under Section 168A of CGST Act w.r.t. proceedings under section 73

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.... 168A of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereinafter referred to as the said Act) and in partial modification of the notifications of the Government of Gujarat, Finance Department No. (GHN-37) GST-2020/S. 168A(1)-TH dated the 9th April, 2020 being Notification No. 35/2020-State Tax and No. (GHN-26) GST-2021/S.168A(10)-TH, dated the 17th May, 2021 being Notification ....