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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>Dual control of assessees unresolved, jeopardising GST rollout timetable and prompting states to seek later implementation.</h1> Contention over dual control of assessees prevented finalisation of the GST draft legislation at the GST Council meeting; approximately 99 of 195 sections were discussed and several clauses require redrafting. Lack of consensus between Centre and states on allocation of assessment authority has made the previously envisaged rollout timetable uncertain, prompting states to propose a later implementation window while the Centre reiterated its commitment and scheduled a further meeting to resolve outstanding structural issues.

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