Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything to the contrary contained in this interest or penalty or both Act, where any amount oftax is payableby aperson chargeable with tax relating to demands raised in accordance with,- under section 73, for certain tax periods. (a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) ofsection 73, and where no orderunder sub-section (9) of section 73 has been issued; or (b) an order passed under sub-section (9) of section 73, and where no order under sub-section (11) ofsection 107 or sub-section (1) ofsection 108 has been passed; or (c) an order passed under sub-section (11) of section 107 or sub-section (1) ofsection 108, and whereno orderunder sub-section (1) ofsection 113 has been passed, pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount oftax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations ofthe Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect ofthe said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed: Provided that where a notice has been issued under sub-section (1) of section 74, and an orderis passed orrequired to be passed by the proper officerin pursuance ofthe direction oftheAppellateAuthority orAppellateTribunal oracourtin accordancewith the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) orclause (b) of this sub-section: Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of State tax [PART III $ ~ \ 1, I 1 j r PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) orclause (c) oragainst the directions ofthe Appellate Authority or the Appellate Tribunal orthe court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount oftax payable, ifany, in accordance with the order ofthe Appellate Authority or the Appellate Tribunal or the court orthe Revisional Authority, as the case may be, within three months from the date of the said order: Provided also that where such interest and penalty has already been paid, no refund of the same shall be available. (2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund. (3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal orwrit petition filed by the said person is pending before the Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1). (4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded underthe said sub-section, no appeal undersub-section (1) ofsection 107 orsub-section (1) ofsection 112 shall lie against an orderreferred to in clause (b) or clause (c) ofsub- section (1), as the case may be."; (36) in section 171,- (a) in sub-section (2), the following proviso andExplanation shallbe inserted, namely:. 'Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as to whetherinput tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. Explanation. For the purposes of this sub-section, "request for examination" shall mean the written application filed by an applicant requesting for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.'; (b) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the Explanation shall be inserted, namely:. 'Explanation 2.- For the purposes of this section, the expression "Authority" shall include the "Appellate Tribunal".'; 11 12 Amendment of Schedule III. No refund of tax paid or input tax credit reversed. THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Sections 3, 4.)