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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>TDS on supplier payments: specified public bodies will be required to deduct tax once the commencement date is notified.</h1> The Governor appointed 18 September 2017 as the commencement date for sub section (1) of section 51 of the Punjab GST Act in relation to specified authorities, government established societies and public sector undertakings, and provides that those persons shall be liable to deduct tax from payments made or credited to suppliers of taxable goods or services from a date to be notified subsequently by the State Government on the Council's recommendation.

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