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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>Power of Central Government to issue directions shapes administration and procedural orders under the Direct Tax Dispute Resolution Scheme.</h1> The Central Government may issue directions or orders to authorities for proper administration of the Direct Tax Dispute Resolution Scheme, 2016, including general or special orders prescribing guidelines, principles and procedures for administration and collection of revenue; no direction shall require any designated authority to dispose of a particular case in a particular manner, and such orders may be published in the Official Gazette when necessary in the public interest.

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