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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>Transfer of amounts: Government must mirror central electronic cash ledger transfers by crediting corresponding State or Union territory tax accounts.</h1> Transfer of amounts under GST requires the Government to transfer to the State tax account or Union territory tax account an amount equal to any amount moved from the central electronic cash ledger to an electronic cash ledger under the State or Union territory GST Acts, in such manner and within such time as may be prescribed.

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