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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>Extension of time for composition levy intimation: filing period for FORM GST CMP-01 extended under statutory authority.</h1> The Department, invoking its statutory authority under the Himachal Pradesh Goods and Services Tax Act, 2017, extends the period for filing an intimation in FORM GST CMP-01 under the composition levy provision of the Himachal Pradesh GST Rules, 2017, thereby modifying the deadline for eligible taxpayers to submit the composition scheme intimation.

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