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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>Punjab GST collections rise 22.35% in Apr-Sep; enforcement blocked ineligible ITC, filed multiple FIRs, and increased penalties.</h1> Punjab recorded a 22.35% rise in GST collections to Rs 13,971 crore for April-September 2025, with September receipts of Rs 2,140.82 crore (up 10%). Other indirect taxes rose-VAT and CST about 10%, PSDT 11%. Enforcement actions included blocking Rs 246 crore of ineligible Input Tax Credit for 1,162 taxpayers, lodging multiple FIRs against alleged fraud networks, and increasing penalty collections from Rs 106.36 crore to Rs 355.72 crore.

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