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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>Duplication of output tax reduction claims triggers electronic notification to the registered person via the common portal.</h1> Rule 76 required electronic communication of duplication of claims for reduction in output tax liability to the registered person via the common portal in FORM GST MIS-1; the provision has been omitted by a subsequent notification, removing that rule-based requirement.

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