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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>Appellate authority restriction: barred from deciding issues on tax arrears covered by orders under section 96.</h1> No appellate authority may decide any issue relating to tax arrears specified in the declaration where the designated authority has made an order under section 96 of the Service Tax Dispute Resolution Scheme, 2008, thereby barring appellate consideration of those declared arrears.

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