Question 5 - What happens when there is difference of opinion amongst members hearing the settlement application? - FAQ on GST dated 21.9.2016 based on Draft Model GST

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