According to Rule 134 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority.
Chapter 15 Anti-Profiteering Rules (Rule 122 to 137)
Rule 123 GST - Constitution of the Standing Committee and Screening Committees
Rule 124 GST - Appointment, salary, allowances of service of Chairman and Members of Authority
Rule 125 GST - Secretary to the Authority
Rule 126 GST - Power to determine the methodology and procedure
Rule 127 GST - Duties of the Authority
Rule 128 GST - Examination of application by the Standing Committee and Screening Committee.
Rule 129 GST - Initiation and conduct of proceedings.
Rule 130 GST - Confidentiality of information
Rule 131 GST - Cooperation with other agencies or statutory authorities
Rule 132 GST - Power to summon persons to give evidence and produce documents
Rule 133 GST - Order of the Authority
Rule 134 GST - Decision to be taken by the majority You are here
Rule 135 GST - Compliance by the registered person
Rule 136 GST - Monitoring of the order
Rule 137 GST - Tenure of Authority
Chapter 15 Anti-Profiteering Rules (Rule 122 to 137)
Last updated at April 16, 2024 by Teachoo
According to Rule 134 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority.