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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>Serious case designation in SGST requires disputed tax above a prescribed threshold and a written Commissioner opinion.</h1> A serious case under SGST law is defined by two elements: a disputed tax liability meeting a prescribed high threshold and the Commissioner of SGST's written opinion that the department has a very good case against the taxpayer.

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