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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>GST procedural amendment adds reference to proposed supplementary assessment provision, aligning section 35(6) with section 74A.</h1> Clause 119 inserts an express reference to the proposed section 74A into sub section (6) of section 35 of the Central Goods and Services Tax Act, creating a consequential cross reference so that the procedural provisions of section 35(6) apply also to matters governed by the proposed supplementary assessment provision.

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