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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>Commencement of section 112: amendment to section 50 of CGST Act made effective from appointed date.</h1> The Central Government appoints the 1st day of June, 2021 as the date on which the provisions of section 112 of the Finance Act, 2021, amending section 50 of the Central Goods and Services Tax Act, 2017, shall come into force, by notification issued under subsection (2) of section 1 of the Finance Act, 2021.

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