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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 compliance dates under Sikkim SGST notification postpones prior June deadlines to August deadlines for covered provisions.</h1> The State Government, relying on powers under the SGST Act and related GST Acts, amends Notification No. 35/2020 State Tax by substituting two June dates in the first paragraph, clause (i) with later dates in August, thereby extending the prescribed compliance deadlines set by the earlier notification.

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