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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 section 64 expands recovery scope to include liabilities arising under section 74A alongside existing provisions.</h1> Insertion of or section 74A into sub section (2) of section 64 of the Central Goods and Services Tax Act extends the reference in section 64(2) to capture recovery or related proceedings under section 74A alongside sections 73 and 74, thereby aligning the recovery mechanism with liabilities arising under the newly referenced provision.

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