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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 state tax officers to secure uniform GST implementation, subject to government approval.</h1> The Commissioner may issue orders, instructions or directions to State tax officers and other persons implementing the Act to ensure uniformity in implementation, and those officers and persons must observe and follow them. A Commissioner identified for particular powers by reference to various provisions shall exercise those specified powers only with the approval of the Government.

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