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        Clause 132 - Amendment of section 73.

        Finance (No. 2) Bill, 2024
        Central Goods and Service Tax

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        Limitation of applicability: section 73 confined to tax determinations for periods up to the specified financial year. The Bill inserts a new sub section limiting the provision on determination of tax so that its provisions apply only to determination of tax pertaining to the period up to Financial Year 2023-24, and amends the marginal heading to indicate that temporal limitation.
                          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.

                                Limitation of applicability: section 73 confined to tax determinations for periods up to the specified financial year.

                                The Bill inserts a new sub section limiting the provision on determination of tax so that its provisions apply only to determination of tax pertaining to the period up to Financial Year 2023-24, and amends the marginal heading to indicate that temporal limitation.


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