https://www.taxtmi.com/article/detailed?id=17687 Single Member jurisdiction in GST appeals depends on statutory conditions governing both the amount involved and the nature of the dispute. Section 109(8) of the Central Goods and Services Tax Act, 2017, read with Rule 110A of the CGST Rules, prescribes a monetary limit of Rs. 50 lakh and requires that the appeal involve no question of law. Both conditions must be satisfied, and allocation also requires the President's approval. In that context, the monetary threshold is assessed cumulatively across the bunched appeals rather than by reference only to each individual appeal. en-us Tue, 03 Nov 2026 09:24:54 +0530 Tue, 03 Nov 2026 10:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17687 Single Member jurisdiction in GST appeals depends on statutory conditions governing both the amount involved and the nature of the dispute. Section 109(8) of the Central Goods and Services Tax Act, 2017, read with Rule 110A of the CGST Rules, prescribes a monetary limit of Rs. 50 lakh and requires that the appeal involve no question of law. Both conditions must be satisfied, and allocation also requires the President's approval. In that context, the monetary threshold is assessed cumulatively across the bunched appeals rather than by reference only to each individual appeal. Articles Goods and Services Tax - GST Tue, 03 Nov 2026 09:24:54 +0530 https://www.taxtmi.com/article/detailed?id=17687