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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>Recovery from company in liquidation: Commissioner notifies liquidator to recover tax, interest or penalties via FORM GST DRC.</h1> Where a company is in liquidation as specified by law, the Commissioner must notify the liquidator to recover amounts representing tax, interest, penalty or any other sums payable under the Act using FORM GST DRC.

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