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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>Constitution of National Appellate Authority for Advance Ruling creates an appellate body with prescribed composition, appointments, and removal safeguards.</h1> The provision creates the National Appellate Authority for Advance Ruling to hear advance ruling appeals, specifying its composition-a President with judicial experience and two Technical Members representing Centre and State-appointment procedures including consultation with the Chief Justice of India and Selection Committee recommendations, pre appointment conflict checks, prescribed non detrimental service conditions, fixed tenures with age ceilings and reappointment eligibility, resignation rules, removal only on specified grounds with a Supreme Court Judge inquiry for serious allegations and suspension pending inquiry, and a post office bar on appearing before the Authority.

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