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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>Limitation period for tax recovery under central GST law extended, altering the proviso's prescribed temporal benchmark.</h1> Amendment substitutes the period in the proviso to section 172(1) of the Central Goods and Services Tax Act, replacing the earlier three-year limitation with five years as effected by the Finance Act, 2020, thereby extending the temporal benchmark specified in that proviso without altering other text of section 172(1).

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