GST Jamku AIRemoval of difficulties.
Section 172(1)
If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of [five years] from the date of commencement of this Act.
If there are any challenges or difficulties in implementing the provisions of this Act, the government has the authority to address them. This authority is granted based on the recommendations of the Council, and the government can issue a general or special order. These orders will be published in the Official Gazette and should not contradict the provisions of this Act or the associated rules and regulations. The purpose of these orders is to eliminate or mitigate the difficulties encountered in implementing the Act.
In case there are issues in effectively applying any part of this Act, the government, with recommendations from the Council, can issue orders. These orders, whether general or special, will be made official by publication in the Official Gazette. The orders must align with the Act's provisions, rules, and regulations. The government is empowered to make such provisions as deemed necessary to address and overcome the difficulties.
Temporal Limitation
It's important to note that the government's authority to issue such orders is not limitless. The provision comes with a constraint: no such order can be made after the expiration of a period of [five years] from the commencement date of this Act.
Conclusion
This provision allows for flexibility in dealing with unforeseen challenges and ensures that the government can take necessary actions to smoothen the implementation of the Act within a defined timeframe.
Section 172(2)
Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.
Every order made under this section must be presented to each House of Parliament as soon as possible after its issuance. This ensures transparency and accountability, allowing parliamentary scrutiny. It is an essential step in the legislative process, contributing to the democratic checks and balances.
Conclusion: The provision under Section 172 empowers the government to swiftly address challenges, ensuring the smooth implementation of the Act. The parliamentary presentation of orders enhances accountability and oversight, fostering a transparent legislative process.