Monetary cap on tax recoveries limits amounts recoverable under section 107(6)(b) of the CGST Act following the amendment. The amendment inserts the words 'subject to a maximum of twenty-five crore rupees,' into sub section (6), clause (b) after the words 'arising from the said order,' thereby imposing an express monetary ceiling on amounts recoverable under that clause.
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Provisions expressly mentioned in the judgment/order text.
Monetary cap on tax recoveries limits amounts recoverable under section 107(6)(b) of the CGST Act following the amendment.
The amendment inserts the words "subject to a maximum of twenty-five crore rupees," into sub section (6), clause (b) after the words "arising from the said order," thereby imposing an express monetary ceiling on amounts recoverable under that clause.
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