Recovery provisions clarified to include specified subsections of related demand provisions under GST via Finance Act amendment. Amendment inserts a cross-reference into the Explanation to section 104(1) to include sub-sections (2) and (7) of section 74A alongside the existing reference to section 74, thereby expanding the Explanation's applicability to those additional demand and recovery provisions.
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.
Recovery provisions clarified to include specified subsections of related demand provisions under GST via Finance Act amendment.
Amendment inserts a cross-reference into the Explanation to section 104(1) to include sub-sections (2) and (7) of section 74A alongside the existing reference to section 74, thereby expanding the Explanation's applicability to those additional demand and recovery provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.