https://www.taxtmi.com/caselaws?id=800987 Section 109(5) of the CGST Act permits the Principal Bench of GSTAT to hear matters pending before different State Benches where they involve an identical question of law and the President is satisfied that such identity exists. The provision applies to eight appeals concerning refund of interest paid on tax discharged through the electronic credit ledger after retrospective substitution of the proviso to Section 50(1). Their common legal question places them for hearing before a Division Bench of the Principal Bench. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800987 Section 109(5) of the CGST Act permits the Principal Bench of GSTAT to hear matters pending before different State Benches where they involve an identical question of law and the President is satisfied that such identity exists. The provision applies to eight appeals concerning refund of interest paid on tax discharged through the electronic credit ledger after retrospective substitution of the proviso to Section 50(1). Their common legal question places them for hearing before a Division Bench of the Principal Bench. Case-Laws GST Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800987