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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>Amendment to recovery provision adds a cross reference to a new section, aligning recovery mechanisms under the CGST Act.</h1> The measure inserts a reference to the proposed new section 74A into sub section (6) of section 66 of the Central Goods and Services Tax Act, aligning the existing recovery provision with the additional recovery mechanism established by the proposed provision.

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