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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>Physical verification of business premises required; verification report must be uploaded on the common portal within specified timelines.</h1> Physical verification of a place of business, when required by the proper officer either after registration or in specified pre registration circumstances, must be documented by a verification report and supporting documents, including photographs, and uploaded to FORM GST REG-30 on the common portal within the prescribed working day timelines applicable to post or pre registration verifications.

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