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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>GST collection growth signals stronger compliance and fiscal stability, with year-end sales and state variation affecting receipts.</h1> Gross GST collections rose year-on-year in March with contributions from Central GST, State GST, IGST and cess; refunds increased materially and, after refunds, net GST revenue showed a positive year-on-year growth. Aggregate gross GST for the fiscal year reflected sustained annual growth. Commentators linked the monthly increase to year-end sales, compliance and fiscal reconciliations, and highlighted pronounced state-wise variation requiring sectoral and compliance analysis.

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