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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>Notice to registered taxable person: file outstanding GST return within 15 days or face assessment proceedings.</h1> Form GST-3A notifies a registered taxable person that returns for the specified tax period have not been filed and directs filing within 15 days of service; failure to file will result in initiation of assessment proceedings under the relevant provision and no further notice will be issued.

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