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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 ecosystem links taxpayers, officials, banks and service providers for registration, return filing, payments and reporting.</h1> The GST eco-system is a unified digital framework linking taxpayers, tax professionals, State and Central tax authorities, banks and service providers to enable taxpayer enrolment and authentication, return preparation and filing, online payment capture and maintenance of payment records via the GST portal and interoperable front-end applications, with supporting MIS, audit, enrolment approval workflows and taxpayer help services.

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