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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>Goods and Services Tax promotes cooperative federalism, digitisation and compliance while targeting corruption and tax evasion.</h1> Goods and Services Tax (GST) is portrayed as a transformative indirect tax reform promoting cooperative federalism, reducing corruption and tax evasion, and delivering fiscal stability. The summary highlights digitisation of registration, return-filing, payment and refund processes to improve taxpayer compliance and administrative efficiency, alongside institutional measures-recognition of officers and taxpayers, grievance redressal, and high reported taxpayer satisfaction-that support implementation and strengthen the federal tax framework.

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