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of <h1>Rule 110A lets bench head screen appeals, move non-legal issues to single-member bench; Section 109(8) aggregates ?50 lakh threshold</h1> Rule 110A permits the President or an authorised Vice-President of a State Bench to scrutinise appeals and transfer those not involving a question of law to a single-member bench, either on their own motion or on application. If the single-member bench finds a question of law arises, it must return the matter with reasons for reconsideration. Scrutiny and reconsideration must account for whether the same issue for the same taxable person and tax period was heard or decided by a two-member bench; if so, a two-member bench must hear the appeal. For the Section 109(8) ?50 lakh threshold, cumulative tax, ITC, fines, fees or penalties across all issues and periods in the impugned order are to be aggregated.
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