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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>Cancellation of GST registration: amendment adds voluntary opt out under section 25(3) as an express ground.</h1> Substitution of clause (c) in sub section (1) of section 29 adds that a taxable person who is no longer liable to be registered under the liability criteria or who intends to opt out of a voluntarily obtained registration under sub section (3) of section 25 is an express ground for cancellation of registration.

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