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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 revenue contraction signals fiscal distress after CAG-adjusted accounting reveals lower state collections and alleged government cover-up.</h1> CAG figures for April 2025 are reported to show a contraction in State GST receipts and declines in tax, non tax and state own revenues year on year. The opposition contrasts these audit figures with a government press release that touted record net GST for April, highlighting that net GST is calculated after adjustments - specifically an advance apportionment of IGST recorded under minor head 110 of major head 0006 - and alleges the government's prior statement omitted or obscured this accounting impact.

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