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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.

        The HC accepted the apology tendered by GST officers for the manner of arrest of Mr. Mishal J. Shah, Karta of the Petitioner HUF and Director of M/s. JMC Metals Private Limited, in relation to alleged fraudulent availment of input tax credit of approximately Rs. 9.54 crores by the company. The petition was disposed of after the officers' apology was accepted.

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