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Provision-first Research

Provision-to-Case Concordance

A section-first path connecting current law, national cases, jurisdictional cases, rulings and GSTAT.

index,followReviewed 19 July 2026CA Nikhil Gupta and Kajri Singh

Section 7 - scope of supply

Skill Lotto Solutions; Calcutta Club; Northern Operating Systems

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Section 67 - search and seizure

Radha Krishan safeguards by analogy

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Section 69 / 132 - arrest and offences

Constitutional liberty principles

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Sections 73, 74 and 74A - demand

Natural justice and limitation case lines

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Section 75 - common procedure

Commercial Steel alternate-remedy context

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Sections 129-130 - detention/confiscation

Satyam Shivam Papers

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Section 140 - transitional credit

Filco Trade Centre; Eicher Motors

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IGST section 13 - place of supply

Mohit Minerals constitutional framework

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