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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 Finance Act provisions: specified sections to come into force on 1 October 2025 by official notification.</h1> The Central Government, under clause (b) of sub section (2) of section 1 of the Finance Act, 2025, appoints the 1st day of October, 2025 as the date on which clauses (ii) and (iii) of section 121, sections 122 to 124 and sections 126 to 134 of the Finance Act, 2025 shall come into force, by notification issued by the Central Board of Indirect Taxes and Customs.

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