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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 notification deadline moves prescribed cut off to 31 August, made effective from 13 July.</h1> Amendment to a State Tax notification substitutes the prescribed date in the first proviso of the third paragraph of Notification No. 21/2019 State Tax with 31st day of August, 2020 under section 148 of the GST Act; the amendment is deemed effective from 13th July, 2020.

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