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CA Final · Indirect Tax Laws · Appeals and Revision (GST)

A single Member Bench is hearing an appeal transferred to it because no question of law appeared to be involved. During the hearing it concludes the appeal may involve a question of law. What does the Rules extract require?

The single Member Bench must send the appeal back to the President or Vice-President, as the case may be, for reconsideration, recording its reasons in writing. It may not continue hearing it, dismiss it, or refer it to the Commissioner (Appeals).

  1. AContinue hearing, since the transfer was already made
  2. BSend the appeal back to the President or Vice-President for reconsideration, recording reasons in writingCorrect
  3. CSend the appeal to the Commissioner (Appeals) with oral reasons
  4. DDismiss the appeal as not maintainable

Explanation

If the single Member Bench concludes the appeal may involve a question of law, it must, for reasons recorded in writing, send it back to the President or Vice-President for reconsideration. It cannot keep it or dismiss it. Reasons must be written, not oral, and the matter returns to the Tribunal's own leadership, not to the Commissioner (Appeals).

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