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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>Cross reference to proposed section expands GST payment and recovery obligations by linking payment proviso to the new assessment provision.</h1> Amendment adds a cross reference to section 74A in the proviso to sub section (1) of section 50, making the payment/collection requirement under section 50 applicable to liabilities or obligations that arise under the proposed new provision, thereby giving the new assessment/determination provision immediate effect within the payment mechanics of the Act.

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