Exclusive Principal Bench hearing for appeals with identical legal questions or issues under IGST Sections 14/14A and CGST Section 20

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Full Text of the Document

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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.....