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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>Goods sent on approval: requirement to submit details in FORM GST TRAN-1 within prescribed transitional period.</h1> Persons who sent goods on approval under the existing law and to whom sub section (12) of section 142 applies must, within ninety days of the appointed day, submit details of those goods in FORM GST TRAN-1 as a transitional filing requirement.

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