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<h1>Government designates select GST cases under proviso to s.109(5) CGST Act for exclusive central hearing on s.14/14A and s.20 issues</h1> The government, exercising powers under the third proviso to section 109(5) of the Central GST Act on Council recommendation (notification dated 17 September 2025), designates certain cases to be heard exclusively by the Principal Bench: cases pending before two or more State Benches where the President is satisfied an identical question of law arises; cases involving one or more issues falling under section 14 or 14A of the Integrated GST Act; and cases involving one or more issues falling under section 20 of the Central GST Act.