Reference amendment in Section 74 narrows cross references of Explanation 1, removing certain penalty provisions from clause (ii). Amendment narrows the statutory cross references within Explanation 1 clause (ii) to section 74 of the Central Goods and Services Tax Act by substituting the prior list of referenced provisions with only the two cited sections, thereby limiting the reach of the Explanation's cross reference to those provisions.
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Provisions expressly mentioned in the judgment/order text.
Reference amendment in Section 74 narrows cross references of Explanation 1, removing certain penalty provisions from clause (ii).
Amendment narrows the statutory cross references within Explanation 1 clause (ii) to section 74 of the Central Goods and Services Tax Act by substituting the prior list of referenced provisions with only the two cited sections, thereby limiting the reach of the Explanation's cross reference to those provisions.
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