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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>Intelligence-based tax enforcement: centralized approval, risk-based inspections, and calibrated penalty protocols to reduce harassment.</h1> The Enforcement wing is renamed Intelligence Wing and must conduct intelligence-led, risk-based investigations: investigation files prepared by Investigation, Data, Technical and Survey cells require scrutiny by Joint Commissioner (Intelligence) and approval by the Commissioner before inspections under sections 67/68 may be authorized in FORM GST INS-01; inspections must be prudent, team composition and timing controlled, and actions subject to Commissioner-imposed conditions under section 5(1) of the TNGST Act.

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