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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 restriction narrowed, limiting non-availability to specified past assessment demands and removing other references.</h1> The amendment narrows the non availability of input tax credit under sub section (5) of section 17 to tax demands raised under section 74 only for a defined prior assessment period, and removes references to other enforcement provisions previously cited in that clause.

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