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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>Appellate Authority orders: may confirm or modify advance rulings after hearing; member disagreement prevents issuance of a ruling.</h1> Appellate Authority may, after giving the parties an opportunity of being heard, confirm or modify the advance ruling under appeal; if members differ on any question, no advance ruling is deemed to be issuable on that question. A certified, signed copy of the ruling must be sent promptly to the applicant, the prescribed or jurisdictional CGST/SGST officer and the Authority in the prescribed manner.

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