What happens when there is difference of opinion amongst members hearing the settlement application?

Question 5 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. What happens when there is difference of opinion amongst members hearing the settlement application? Ans. Section 14 of the IGST Act provides that where the members of a bench of Settlement Commission differ on any point, the decision shall be taken on the basis of the majority opinion. It is provided that a decision can also be taken by a bench consisting of only t

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