https://www.taxtmi.com/caselaws?id=801428 Section 109(5) of the CGST Act permits specified classes of cases to be assigned exclusively to the Principal Bench. Appeals pending before two or more State Benches that raise an identical question of law, and for which the President has recorded satisfaction, must be heard by the Principal Bench under the notified class. Those appeals are outside State Bench jurisdiction. The identified common issue concerns eligibility for input tax credit in relation to telecom towers. en-us Fri, 16 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801428 Section 109(5) of the CGST Act permits specified classes of cases to be assigned exclusively to the Principal Bench. Appeals pending before two or more State Benches that raise an identical question of law, and for which the President has recorded satisfaction, must be heard by the Principal Bench under the notified class. Those appeals are outside State Bench jurisdiction. The identified common issue concerns eligibility for input tax credit in relation to telecom towers. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801428