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<h1>Proviso to Section 109(5) CGST Act: Government directs Principal Bench to hear specified GST appeals nationwide</h1> Under the authority of the proviso to section 109(5) of the CGST Act, the Government directs that appeals in specified classes of GST cases shall be heard only by the Principal Bench: cases pending before two or more State Benches involving an identical question of law; cases raising one or more issues covered by section 14 or 14A of the IGST Act; and cases raising one or more issues covered by section 20 of the CGST Act. The notification applies nationwide as recommended by the Council.