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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 collections rose 16% through November; excise revenue up 8.6% amid enforcement, analytics, and settlement measures.</h1> GST collections rose 16.03% to Rs 17,860.09 crore through November and excise revenue increased 8.64% to Rs 7,401 crore; enforcement actions (3,860 FIRs, 3,795 arrests) and targeted measures including the One-Time Settlement (OTS) Scheme-2025, Tax Intelligence Unit analytics (recovering Rs 344.06 crore), and GSTR-3B non-filer monitoring underpinned the revenue gains.

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