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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>Responsibility for correctness: registered persons remain liable even when approved GST practitioners file returns for them.</h1> Section 48 provides that approved goods and services tax practitioners shall be governed by prescribed approval, eligibility, duties, obligations and removal procedures; registered persons may authorise such practitioners to furnish outward and inward supply details and prescribed returns in the prescribed manner; however, the responsibility for correctness of particulars filed by the practitioner remains with the registered person.

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