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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>Administrative power to issue orders guides Scheme administration while preserving designated authorities' discretion in case disposal.</h1> Clause 132 empowers the Central Board of Indirect Taxes and Customs to issue orders, instructions and directions for proper administration of the Scheme while prohibiting any order that would require a designated authority to dispose of a particular case in a particular manner; the Board may also issue general or special orders setting guidelines, procedures or principles for classes of cases and publish such orders in the public interest.

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