Rule 50. Appeal referred to larger Bench

Chapter V · Hearing of Appeal

50.1 The rule

In case of different opinion of Members of Bench while hearing an appeal, the appeal shall be referred to larger Bench by the President, as it deems fit, for disposal of the appeal.

50.2 What it does

Rule 50 is the procedural echo of s.109(9) of the CGST Act, which is where the power actually lives. When the Members hearing an appeal cannot agree, the disagreement is not resolved by the senior Member and the appeal is not dismissed for want of a majority; the points of difference go to a further Member nominated by the President, and the result is the view of the majority of all Members who heard the case.