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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>Extension of recovery provisions to include newly inserted compliance-linked section expands taxable recovery scope under central GST.</h1> The amendment adds a reference to section 74A into the recovery provisions of the Central Goods and Services Tax Act, thereby expanding the set of assessment provisions whose demands are recoverable; it is effected by the Finance (No. 2) Act, 2024 and brought into force by a commencement notification in November 2024.

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