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The government notifies that certain appeals shall be heard exclusively by the Principal Bench: (a) matters pending before two or more State Benches where the presiding officer is satisfied that an identical question of law arises; (b) matters involving one or more issues covered by sections 14 or 14A of the Integrated Goods and Services Tax Act; and (c) matters involving one or more issues covered by section 20 of the Central Goods and Services Tax Act.
The government notifies that certain appeals shall be heard exclusively by the Principal Bench: (a) matters pending before two or more State Benches where the presiding officer is satisfied that an identical question of law arises; (b) matters involving one or more issues covered by sections 14 or 14A of the Integrated Goods and Services Tax Act; and (c) matters involving one or more issues covered by section 20 of the Central Goods and Services Tax Act.
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