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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>Temporary GST registration granted when officer believes person liable, recording business particulars and supporting documents.</h1> An administrative order allows an officer to grant temporary registration or suo moto registration when there is sufficient reason to believe a person is liable under the GST law; it records business particulars (name, identity, address, PAN, contact details, reasons), the effective date and temporary registration number, permits upload of supporting documents, and requires transmission of the order copy to the relevant Central or State jurisdictional authority.

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