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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>Mobile access to GST ledgers available via smartphone-compatible browsers, enabling viewing of cash, liability and ITC ledgers.</h1> The GST portal is designed for mobile device access so taxpayers can view the cash ledger, liability ledger and ITC ledger on smartphones using compatible browsers rather than a separate native app.

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