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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>Tax officers' use of GST portal for enrollment decisions, assessment, audit, refunds and analytics under the GST framework.</h1> Tax officers will use taxpayer-submitted information and applications on the GST Portal to approve or reject enrollment/registration, conduct tax administration tasks including assessment, audit, refund, appeal and investigation, and to perform business analytics, MIS and other statutory functions.

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