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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>Centralized registration: uniform procedure and checklist required before Directorate General grants permission for service tax centralisation.</h1> A uniform procedure for granting centralized registration under Rule 4(3)(b) requires submission of a complete ST-1 with documentary particulars as per an annexed check list; jurisdictional officers must vet the application, the Commissioner will verify compliance and certify it for submission to the Directorate General of Service Tax, which will examine the verification report and, if satisfied, grant permission and prompt issuance of a centralized registration number in a prescribed format.

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