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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.

        The High Court granted interim relief to the petitioners challenging an order issued u/s 74 of the Central/West Bengal Goods and Services Tax Act, 2017. Considering the prima facie case and the clarification issued by the Central Board of Indirect Taxes and Customs, the petitioners were entitled to limited protection. The Court extended the time for responding to the show cause notice by three weeks and granted liberty to mention the matter after the exchange of affidavits. The respondents were also granted liberty to apply.

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