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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 enrolment: existing taxpayers must validate contact details, provide statutory identifiers, upload documents, and digitally sign enrollment.</h1> Enrolment requires validation of identity and business data including PAN and legacy registrations, provision of contact details and principal/additional place of business information, upload of constitution and place-of-business proof, bank account and photographs, Aadhaar consent and system validation of PAN/Aadhaar/DIN/CIN/LLPIN, authorisation for each signatory with supporting resolution/declaration, and mandatory electronic signing appropriate to the applicant type to obtain provisional registration and an ARN.

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