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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>Recovery of Wrongfully Claimed Input Tax Credit will be pursued under GST law, not prior law.</h1> Recovery of wrongly enjoyed input tax credit is to be effected under the Goods and Services Tax framework; where input tax credit was wrongfully availed during transition, the GST statutory recovery process applies rather than earlier law, with the GST provisions identified as the governing mechanism for reclaiming such credit.

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