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<h1>Finance Bill 2024 Amends Section 109 of CGST Act: Principal Bench to Exclusively Handle Certain Cases</h1> Clause 138 of the Finance (No. 2) Bill, 2024 proposes amendments to section 109 of the Central Goods and Services Tax Act. It allows the Appellate Tribunal to examine or adjudicate cases referred to in sub-section (2) of section 171, if notified. These cases will be handled exclusively by the Principal Bench. Additionally, the government is authorized to designate other cases or categories of cases to be heard solely by the Principal Bench, based on recommendations from the Council. The amendment also modifies references to the President in sub-section (6) to align with these provisions.