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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 deadline for the earlier GST notification, with the amendment given retrospective effect from the prior date.</h1> The amendment replaces the earlier cutoff date in Notification (05/2023) with a later cutoff date, thereby extending the operative period set by that notification, and expressly declares that the amendment shall be deemed to have come into force from an earlier specified date.

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