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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>Temporary GST registration order records detention details and directs the person to apply for regular registration within 30 days.</h1> An order grants temporary or suo moto GST registration where officers believe a person is liable, recording detention/seizure memoranda, identity and contact details, effective date and temporary registration number, descriptions and measurements of detained goods, vehicle, consignor/consignee and place particulars, and seized documents; the person is directed to file a proper registration application within 30 days and a copy of the order will be sent to the relevant jurisdictional authority.

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