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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 statutory provision: sub section twelve of section seven is appointed retrospectively as in force under the Finance Act.</h1> The Government of Kerala, invoking clause (b) of sub section (2) of section 1 of the Kerala Finance Act, 2022, notifies that the provisions of sub section (12) of section 7 of the Act shall be deemed to have come into force on the 27th day of July, 2022, thereby appointing a retrospective commencement date for that provision as part of Kerala's GST-related amendments.

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