Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Majority Opinion Rules in GST Act Decisions; Split Two-Member Bench Refers Cases to Third Member for Final Decision.</h1> Decisions under the Draft Integrated Goods and Services Tax Act, 2016, are made by majority opinion. If Bench members disagree, the majority opinion prevails. For a two-member Bench, if opinions are split, the matter is referred to a third member, and the decision follows the majority opinion.