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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>Fraudulent input tax credit: offence widened to include instigators and beneficiaries, made cognizable and non-bailable.</h1> The amendment expands liability to persons who 'commit, or cause to commit and retain the benefits arising out of' offences and expressly criminalises availing input tax credit using specified invoices or fraudulently availing input tax credit without any invoice or bill; it also makes such fraudulent availment without an invoice or bill a cognizable and non-bailable offence and holds beneficiaries and instigators liable for punishment.

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