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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>Aadhaar authentication required for GST registrants to enable filing revocation and refund applications and export refund claims.</h1> Rule 10B requires Aadhaar authentication for specified persons associated with a GST registration (proprietor, partners, karta, company directors, managing committee members, trustees, authorised signatory) to enable filing revocation of cancellation (Form GST REG-21), refund applications (Form RFD-01), and export refund claims under integrated tax rules; where Aadhaar is not yet assigned the enrolment ID plus a prescribed identity document may be furnished and the person must complete Aadhaar authentication within thirty days of allotment.

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