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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 requirements: notified changes may be approved or rejected, with prescribed procedure and right to be heard.</h1> Registered persons and holders of a Unique Identity Number must inform the proper officer of changes to registration details in the prescribed form, manner and period. The proper officer may approve or reject amendments based on furnished or ascertained information, though approval is not required for prescribed particulars; rejection requires prior opportunity to be heard. Approvals or rejections under the Central Goods and Services Tax Act are deemed to be approvals or rejections under this Act.

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