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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 practitioner enrolment application requires identity verification, professional qualifications, membership details, and consent for Aadhaar authentication.</h1> Application form for enrolment as a Goods and Services Tax Practitioner requiring PAN and Aadhaar identity details, professional qualifications or membership (with membership number/COP where applicable), consent to UIDAI authentication, submission of qualifying degrees or retirement evidence, and a verification declaration; the online workflow issues a system-generated acknowledgement with an Application Reference Number and filing metadata.

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