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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.

        HC ruled that the challenge to GST notifications and retrospective registration cancellation will be subject to SC's pending decision in M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax. The impugned order demanding Rs. 4,34,04,126/- for Input Tax Credit reversal was set aside. The matter was remanded to the adjudicating authority for fresh hearing, with portal access granted to the petitioner for filing replies and accessing hearing notices. The petition was disposed of, contingent on the Supreme Court's ultimate determination of the notifications' validity.

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