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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: enables issuance of orders to tax officers to secure uniform GST implementation across jurisdictions.</h1> The Commissioner is authorised to issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Act, and all such officers and other persons employed in implementation must observe and follow those orders, instructions or directions.

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