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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>Referral to larger bench when bench members differ in opinion; President may refer appeal for disposal.</h1> When Members of a Bench differ in opinion while hearing an appeal under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, the matter is to be referred to a larger Bench; the President may direct that the appeal be placed before a larger Bench as it deems fit for disposal.

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