Recovery provision amendment expands tax recovery scope to include liabilities arising under section 74A provision. The amendment adds the words 'or section 74A' into clause (c) of sub section (8) of section 49 of the Central Goods and Services Tax Act, expanding the list of provisions under which amounts may be recovered under section 49 and thereby broadening the scope of recoverable liabilities.
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Provisions expressly mentioned in the judgment/order text.
Recovery provision amendment expands tax recovery scope to include liabilities arising under section 74A provision.
The amendment adds the words "or section 74A" into clause (c) of sub section (8) of section 49 of the Central Goods and Services Tax Act, expanding the list of provisions under which amounts may be recovered under section 49 and thereby broadening the scope of recoverable liabilities.
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