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of <h1>Finance Act 2024 amends Section 109 of GST Act, detailing new provisions for case adjudication and Principal Bench roles.</h1> Section 109 of the Central Goods and Services Tax Act is amended by the Finance (No. 2) Act, 2024. Sub-section (1) now includes provisions for conducting examinations or adjudicating cases as notified under section 171(2). Sub-section (5) adds provisos stating that cases under section 171(2) must be handled by the Principal Bench, and the government may designate other cases for the Principal Bench based on Council recommendations. Sub-section (6) is modified to reflect these changes, specifying the President's role subject to sub-section (5). These amendments take effect from September 27, 2024.
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