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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 omission removes the GST statutory settlement mechanism, affecting available tax dispute-resolution routes.</h1> The Settlement Commission chapter was omitted from the final GST Acts, removing the statutory mechanism for settlement of certain tax disputes; a FAQ confirms the chapter is no longer contained in the enacted GST legislation, so taxpayers cannot rely on that prior settlement route under the GST framework.

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