Transfer from division bench to single member

[Vasudev Mehta]

A demand of RS 1 lakh on account of difference between ST 3 and 26AS has been allocated to division bench though it does not involve classification or rate of duty 

Can we request division bench to transfer to single member by way of application?

 

[KASTURI SETHI]

Dear Querist,

Pl. elaborate your query.

[Vasudev Mehta]

Dear Sir,

I had filed an appeal before CESTAT of quantum amount of Rs 1 lakh, the said demand is not on account of classification, rate of duty or valuation still the same is allotted to division bench, can I request division bench to transfer the matter to single member by way of miscellaneous application.

[KASTURI SETHI]

What is the reason behind this ?Any solid reason ?

[Vasudev Mehta]

Respected Sir,

For Expeditious disposal of appeal 

[KASTURI SETHI]

See Rule 29 of Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.

In my view, chances are slim.

AI Summary

Transfer of appeals to single member can be requested, but Rule 29 indicates limited likelihood of success. A tax appeal concerning a demand allocated to a division bench despite not involving classification or rate issues raises whether the appellant may seek transfer to a single member bench by miscellaneous application. The appellant cites expeditious disposal; guidance points to Rule 29 of the Tribunal Procedure Rules as controlling bench reassignment and suggests limited prospects of success.