Procedure for the Appeals to be Heard by a Single Member Bench [ Rule 110A Read with Section 109(8) ]

Single Member Bench appeals: Rs.50 lakh monetary limit, transfer rules, and mandatory referral if a question of law arises.

The President or authorised Vice President may assign appeals to a Single Member Bench suo motu or on application when no question of law is involved; if a question of law arises the Single Member Bench must stop, record reasons, and return the appeal for reassignment. Single Member Bench jurisdiction is limited to cases where the aggregated disputed amount for tax, ITC, fine, fee and penalty across all issues and periods in the impugned order does not exceed Rs.50 lakh, and any matter previously decided by a two member bench for the same person and issue must be heard by a two member bench.