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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>Online challan modification: no changes permitted after finalisation and CPIN generation; only draft saving allowed beforehand.</h1> A taxpayer or an authorised person may save an in progress challan on the GSTN portal for later updating, but no modifications are permitted once the challan is finalised and a CPIN is generated.

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