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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 Chapters List Chapter VIII SETTLEMENT OF CASES This

Section 14 - Decisions to be by majority - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016
Chapter VIII
SETTLEMENT OF CASES
  • Contents

14. Decisions to be by majority

(1) If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority.

(2) In a case where the decision is taken by a two member Bench as provided under sub-section (3) of section 13 and Members are equally divided, the matter will be referred to the third Member and the decision will be according to the opinion of the majority.

 
 
 
 

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