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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>Bench designation change alters appellate reference from national or regional benches to a single Principal Bench for tax appeals.</h1> Amendment replaces references in clause (a) of sub section (1) of section 118 by substituting the words 'Principal Bench' for the words 'National Bench or Regional Bench', consolidating the statutory bench designation for the appellate framework under the Central Goods and Services Tax Act.

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