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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>Full disclosure requirement: settlement applications must state unreported GST liability, computation method, accepted additional tax, and causes.</h1> Settlement applications must provide full and true disclosure of tax liability not disclosed to the proper officer of IGST, the manner of deriving that liability, the additional amount of tax the applicant accepts as payable, and other particulars explaining the short payment such as misclassification or exemption notifications.

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