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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>Test purchase authority enables compliance checks of tax invoice issuance, requiring refund and cancellation if goods are returned.</h1> Power to conduct test purchases allows the Commissioner of CGST/SGST or an authorized officer to cause an authorised person to buy goods and/or services from a taxable person's business premises to check issuance of tax invoices or bills of supply; if the goods are returned by the officer, the taxable person or person in charge must refund the amount paid and cancel any tax invoice or bill of supply issued.

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