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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>Reopening of past indirect tax assessments: not triggered solely by increased turnover from digital payments.</h1> The instruction clarifies that, for purposes of indirect taxation, past assessments will not be reopened solely on the ground that turnover increased as a consequence of shifting transactions to digital payment methods; mere emergence of previously undisclosed receipts through digital channels is not a standalone basis for reopening historical indirect tax assessments.

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