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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>GST territorial jurisdiction: new Ludhiana Commissionerate established assigning assessees to specified divisions and ranges.</h1> Creation of a GST Commissionerate at Ludhiana (headquarters at F Block, Rishi Nagar) under the Chandigarh Zone, with detailed territorial jurisdiction across specified Punjab districts. The notice designates multiple GST Divisions and their office addresses and defines, by division and range, precise geographic boundaries (tehsils, sectors, roads, canals and municipal limits) for allocation of assessees. It is effective 22 June 2017, withdraws earlier reorganisation trade notices, and extends Divisional jurisdiction to remaining Central Excise and Service Tax units for legacy issues.

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