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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>Settlement Commission framework centralises GST case settlement with appointed judicial chairpersons and prescribed powers and procedures.</h1> A Settlement Commission is to be constituted by the Central Government on the Council's recommendation, headed by a National Chairman, with State benches called State Settlement Commissions headed by State Chairmen. Each State Settlement Commission consists of a Chairman and prescribed technical Members to exercise settlement powers. National and State Chairmen must be persons who are or have been High Court judges. Qualifications, selection, appointment and the powers and functions of the Chairmen and Members are to be prescribed on the Council's recommendation.

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