Part P — Table of Authorities

Persuasive authority on the questions this book raises. GSTAT has decided almost nothing of its own: it began sitting in 2025. What follows is High Court, Supreme Court and CESTAT authority on the same statutory language or on the closely analogous procedure of the Tribunals GSTAT is modelled on. None of it binds a GSTAT Bench as GSTAT authority, and the entries say where each stands.

Every citation carries a machine-verifiable tag. authorities/verify_authorities.py joins each one back to the row it came from and fails on any mismatch of party, court or year. Nothing here originates from a model's recollection of a case.

P1 — Pre-deposit paid from the Electronic Credit Ledger

The book's proposition (Part A.6.4, r.21, r.119). Whether the pre-deposit may be discharged from the Electronic Credit Ledger rather than the Electronic Cash Ledger. The book has until now flagged this as contested.