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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>GST registration: separate registrations required in each jurisdiction where a person carries on business under CGST/SGST law.</h1> A person who is liable to register must obtain separate registrations for each State in which they carry on business and are liable to pay GST, so registration attaches to the location of business operations rather than solely to the PAN under the CGST/SGST framework.

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