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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>Other dues defined to include interest, penalty, fee and any other amounts payable under the Act or rules.</h1> The term Other dues denotes additional monetary obligations under the Act or its rules, encompassing interest, penalties, fees and any other amounts payable in connection with GST compliance distinct from the principal tax liability.

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