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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>Registration amendment duty: registered persons must notify changes; officer may approve or reject after hearing and rules.</h1> Registered persons and those assigned a Unique Identity Number must notify the proper officer of any changes to registration particulars in the prescribed form, manner and period; the proper officer may approve or reject such amendments subject to prescribed procedure, cannot reject without an opportunity of being heard, specified particulars may be amended without approval where prescribed, and decisions under the Central Goods and Services Tax Act are deemed decisions under this Act.

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