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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>Demand confirmation requires issuance of a statement specifying the final court-confirmed demand under GST appeals rules.</h1> The jurisdictional officer must issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or Supreme Court, creating a procedural obligation to record court-confirmed tax demands in the GST appeals process.

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