Rule 110A - Procedure for the Appeals to be heard by a single Member Bench

Single Member Bench procedure allows transfer of appeals without legal questions, with return if a legal question emerges.

The President or an authorised Vice President may scrutinise appeals and transfer matters not involving a question of law to a single Member Bench; that Bench must return appeals with written reasons if it finds a question of law. The authority must consider whether the same issue for the same taxable person has been dealt with by a Bench comprising a Technical Member and a Judicial Member, in which case the appeal must be heard by that Bench. For the section 109(8) threshold, cumulative tax, input tax credit, and any fine, fee or penalty are determined across all issues and tax periods in the order appealed.