Confirmation of GST demand affirmed by majority after third member interim endorsement; appeals dismissed against the tax demand.

Appeals against Commissioner confirmations of central GST demand were considered by a three-member bench after an initial divergence; the third member issued an interim finding endorsing the Member (Technical) view as correct in law, the request to defer pronouncement for filing a review was refused, and the majority affirmed the Commissioner's confirmation of demand, resulting in dismissal of the appeals and vindication of the revenue position.

---

---

Issues: Whether the appeals against the Commissioner of Central Goods and Service Tax orders confirming demand should be allowed or dismissed.

Analysis: The Tribunal originally had a difference of opinion between its members; the matter was referred to a third member who, by an interim order, held that the opinion of the Member (Technical) was correct in law. The matter was listed for drawing the majority opinion and the request to defer pronouncement for filing a review was declined. The majority view endorses the confirmation of demand by the Commissioner.

Conclusion: The appeals are dismissed and the confirmation of demand by the Commissioner is upheld; the decision is thus in favour of the revenue.

---