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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>Special procedure notification for registered persons enables tailored registration, return and tax administration subject to conditions.</h1> The Government may, on the Council's recommendations and subject to prescribed conditions and safeguards, notify classes of registered persons and prescribe special procedures relating to registration, furnishing of returns, payment of tax and administration applicable to those persons.

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