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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Revision of returns: amounts recoverable treated as tax arrears and barred from input tax credit.</h1> Amounts found recoverable on revision of earlier-law returns must be recovered as arrears of tax under the Model GST Act and are not admissible as input tax credit. Amounts found refundable on such revision are to be refunded under the procedures of the earlier law, with the central draft indicating cash refund under the earlier law and the state draft requiring refund in accordance with the earlier law.

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