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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 directions ensures uniform GST implementation, requiring state tax officers and personnel to follow Commissioner's orders.</h1> The Commissioner may, when necessary or expedient for uniformity in implementation, issue orders, instructions or directions to State tax officers, and those officers and other persons implementing the Act must observe and follow such orders and directions.

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