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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>Definition of person expanded to include distinct persons under grouping provisions, clarifying GST application rules.</h1> The amendment adds an Explanation to section 79 stating that the word 'person' shall include 'distinct persons' as referred to in sub section (4) or, as the case may be, sub section (5) of section 25, thereby aligning section 79's scope with the distinct person/grouping concept in section 25.

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