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


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 two members, if the third member is not available due to factors like absence, illness or vacancy. If thereisadifferenceofopinionbetweensuchtwomembers, the matter will then be referred to a third member, and decision will be taken by the majority opinion.


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