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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>Transport document requirement may obligate the person in charge to carry prescribed papers for high-value consignments.</h1> Under section 61 of the Model GST Law the person in charge of a transport vehicle may be required to carry a prescribed document for consignments whose value exceeds fifty thousand rupees, creating an evidentiary obligation to demonstrate the tax status of goods in transit and to facilitate inspection and enforcement.

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