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of <h1>President or Vice-President may assign single-member bench for disputes under Rs.50 lakh; reassign if question of law</h1> The President or an authorised Vice-President may assign appeals to a Single Member Bench suo motu or on application where no question of law is involved; if during hearing the Bench finds a question of law it must record reasons in writing and return the appeal for reassignment. The President/Vice-President must check for prior two-member bench decisions involving the same taxable person, issue or tax period and, if present, direct a two-member bench. Single Member Benches are limited to disputes where the aggregate of tax, ITC, fine, fee and penalty across all issues and periods does not exceed Rs.50 lakh.
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