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.
A central tax authority directed that Look Out Circular (LOC) requests must be submitted only via the Online LOC Portal, operational since 1 March 2024, discontinuing prior letter/email routing through investigative HQs. Designation-based login credentials for nodal officers in field formations will be created; specified designated offices (investigative directorates and principal chief/chief commissioners for GST and Customs) are responsible for user creation, coordination and implementation for their respective field formations. Field formations must coordinate with their designated nodal office to obtain procedural guidelines and portal access, and report any difficulties to the Board through those nodal offices.
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