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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>Commissioner's power to issue directions ensures uniform GST implementation by requiring State tax officers to follow instructions.</h1> The provision vests the Commissioner with authority to issue orders, instructions or directions to State tax officers to secure uniformity in implementation of the Act, and requires all such officers and other personnel implementing the Act to observe and follow those issuances.

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