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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>Secretary powers in advance ruling proceedings ensure custody of records, scrutiny of applications, issuance of notices and procedural facilitation.</h1> The Secretary manages advance ruling procedure under the Chairperson's supervision, including custody of records and seal, receipt and scrutiny of applications with power to require corrections, forwarding applications to the Principal Commissioner/Commissioner for records and comments, placing applications before the Authority for orders, issuing and verifying service of notices, requisitioning and returning records on Authority order, allowing inspection and amendment of records, granting certified copies, preserving records for five years, and performing other functions assigned by the Authority.

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