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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>Omission of subsection clarifies amendment to the Central Goods and Services Tax Act enacted by the Finance Act.</h1> The Finance Act, 2021 amends the Central Goods and Services Tax Act by omitting sub section (5) of section 35, thereby removing that provision from the statute without further specified changes.

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