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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 to issue instructions: Commissioner may direct tax officers for uniform GST implementation and binding compliance.</h1> The Commissioner is empowered to issue orders, instructions or directions to Union territory tax officers to ensure uniformity in implementing the Act; all such officers and other persons engaged in implementation must observe and follow those orders, instructions or directions.

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