https://www.taxtmi.com/notifications?id=147548 Under new rule 110A, the President, or an authorised Vice-President, may transfer an appeal to a single-member bench within the State, on their own motion or a party's application, if it involves no question of law. If the bench considers that a question of law may arise, it must record reasons and return the appeal for reconsideration. Where the same issue for the same taxable person in the State has already been heard or decided by a bench comprising a Technical Member and a Judicial Member, whether for the same or a different tax period, that composition must hear the appeal. en-us Wed, 17 Sep 2025 00:00:00 +0530 Thu, 05 Nov 2026 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147548 Under new rule 110A, the President, or an authorised Vice-President, may transfer an appeal to a single-member bench within the State, on their own motion or a party's application, if it involves no question of law. If the bench considers that a question of law may arise, it must record reasons and return the appeal for reconsideration. Where the same issue for the same taxable person in the State has already been heard or decided by a bench comprising a Technical Member and a Judicial Member, whether for the same or a different tax period, that composition must hear the appeal. Notifications GST - States Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147548