https://www.taxtmi.com/caselaws?id=801509 Section 109(8) permits a Single Member to hear an appeal only where the disputed amount is within the prescribed limit and no question of law arises. Interpretation of the relationship between input tax credit conditions, credit transfer following merger or amalgamation, and the prescribed transfer procedure raises a legal issue concerning statutory eligibility and the manner of valid credit availment. Where the appeal asserts that the credit-transfer mechanism is mandatory, the matter requires consideration by a Judicial Member and a Technical Member sitting as a Division Bench. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 22 Oct 2026 08:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801509 Section 109(8) permits a Single Member to hear an appeal only where the disputed amount is within the prescribed limit and no question of law arises. Interpretation of the relationship between input tax credit conditions, credit transfer following merger or amalgamation, and the prescribed transfer procedure raises a legal issue concerning statutory eligibility and the manner of valid credit availment. Where the appeal asserts that the credit-transfer mechanism is mandatory, the matter requires consideration by a Judicial Member and a Technical Member sitting as a Division Bench. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801509