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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>Deemed registration: central GST registration treated as state registration unless the state application was rejected.</h1> Registration or Unique Identity Number granted under the central GST regime shall be deemed a grant under this Act provided the application has not been rejected under this Act within the prescribed time; likewise, any rejection under the central GST regime shall be deemed a rejection under this Act, ensuring parallel recognition of grants and refusals between central and state registration systems.

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