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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>Vacancies in board constitution do not invalidate advance-ruling proceedings, preserving procedural finality and continuity.</h1> Vacancies or defects in the constitution of the Board for Advance Rulings do not by themselves invalidate proceedings or pronouncements of advance rulings; the clause preserves procedural and substantive integrity and prevents challenges based solely on board composition irregularities.

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