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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 for registered persons: government may notify classes to follow modified registration, return, payment and administration rules.</h1> The Government may, on the recommendations of the Council and subject to prescribed conditions and safeguards, notify certain classes of registered persons and specify special procedures for those persons with respect to registration, furnishing of return, payment of tax and administration.

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