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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>Commencement of Finance Act provisions sets staged start dates with central notification for certain sections to commence later.</h1> The Finance Act sets a staged commencement: sections 2-104 commence on 1 April 2020, while sections 118-131 and 134 shall commence on dates the Central Government appoints by notification in the Official Gazette; a corrigendum corrects earlier section references to align the commencement schedule.

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