Larger Bench referral in GST appeals resolves differing member opinions through presidential reference for disposal. Differing opinions among Members of a Bench while hearing a GST appeal require the appeal to be referred by the President to a larger Bench for disposal. The provision creates a procedural mechanism for resolving internal disagreement within the appellate tribunal and ensuring that the appeal is heard and decided by an expanded Bench where member views are not aligned.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Larger Bench referral in GST appeals resolves differing member opinions through presidential reference for disposal.
Differing opinions among Members of a Bench while hearing a GST appeal require the appeal to be referred by the President to a larger Bench for disposal. The provision creates a procedural mechanism for resolving internal disagreement within the appellate tribunal and ensuring that the appeal is heard and decided by an expanded Bench where member views are not aligned.
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