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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>Input tax credit treatment: removal of provisional exclusion to align refund mechanics with self assessment rules.</h1> The amendment removes the exclusion of provisionally accepted input tax credit from sub section (6) of section 54, aligning that subsection with the self assessment mechanism for claiming input tax credit under sub section (1) of section 41 so that provisional acceptance is no longer an express exception in the refund/adjustment calculation.

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