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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


60.Adjudicating Authority for corporate persons
61. Appeals and Appellate Authority
62. Appeal to Supreme Court
63. Civil court not to have jurisdiction.
64. Expeditious disposal of applications
65. Fraudulent or malicious intiation of proceedings.
66. Fraudulent trading or wrongful trading.
67. Proceedings under section 66.
67A. Fraudulent management of corporate debtor during prepackaged insolvency resolution process