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 Act.

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....sponding Central Notification No. 56/2023-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 No. 431-F.T. dated 31.03.2021 and No. 608-F.T. dated 03.06.2021 and No.l389-F.T. dated 23.08.2022 and No. ....