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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>Period of levy for GST cess restricted by statutory deadline, limiting authority to collect cess to the prescribed term.</h1> The Rules specify that the period for levy and collection of the compensation cess under the GST framework is limited and ends on 31st March, 2026, thereby imposing a temporal restriction on the authority to levy or collect the cess.

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