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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>Aadhaar authentication requirement: designated non individual representatives must authenticate Aadhaar to qualify for GST registration; alternatives available.</h1> Notification prescribes Aadhaar authentication as an eligibility requirement for GST registration for specified non individual representatives - authorised signatories, managing and authorised partners of partnership firms, and Karta of HUFs - to be carried out as provided in the GST Rules; where Aadhaar is not assigned, alternate identification methods specified in the Rules must be offered.

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