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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>Return default notice compels registered persons to file omitted GST returns within a prescribed timeframe under statutory procedure.</h1> Failure to furnish prescribed GST returns triggers a statutory notice mechanism requiring the registered person to submit the omitted return within a prescribed period and in the prescribed form and manner.

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