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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>Electronic verification code methods authorised; net banking login and portal generated EVCs prescribed under amended CGST notification.</h1> The notification substitutes the prior clause to specify that an Electronic Verification Code may be generated through net banking login on the common portal or generated directly on the common portal, thereby authorising these two means of electronic verification under the CGST framework; the amendment is made under the CGST Rules and is deemed to have come into force from an earlier operative date.

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