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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.

        HC held Section 6(1) CGST Act provides inherent cross-empowerment of State/UT GST officers as proper officers under CGST Act, without need for notification unless conditions imposed. Statutory mandate presently unqualified, subject to Government specifying conditions on Council's recommendation through notification.

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