Referral to policy wing required where audit reveals competing GST interpretations to promote uniformity and reduce litigation. When an audit discovers issues with competing statutory interpretations that have generated a prevalent trade practice and may result in proposed non-payment or short payment of tax, the zonal Principal Chief Commissioner must refer a self-contained note to the Board's policy wing (GST Policy/TRU) before concluding the investigation, making the reference as early as feasible and prior to the earliest due date for issuing a show cause notice, to promote uniformity and reduce litigation; this procedure applies to ongoing audits.