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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>Refunds from revised pre GST returns follow earlier law procedures under section 158, preserving the prior refund mechanism.</h1> Refunds arising from revisions of returns filed under the pre GST regime are to be processed in accordance with the earlier law's procedural and substantive rules, specifically the mechanism set out in section 158 of the prior law, rather than under GST refund provisions.

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