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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>Regulatory power enables authorities to make regulations aligning with the Act to implement its purposes.</h1> Regulatory power vests in the Board or the Commissioner SGST to make regulations consistent with this Act and the rules, generally to carry out the Act's purposes; such regulations may provide for various specified matters enabling authorities to prescribe procedural, operational and technical details necessary for effective administration.

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