2026-VIL-214-GSTAT-CHE
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SGST Tribunal

GST - Question of law under Section 109(8) of the CGST Act, 2017 - Constitution of Bench for appeal concerning input tax credit availed in FORM GSTR-3B but not reflected in FORM GSTR-2A - Whether the appeal involves a question of law within the meaning of Section 109(8), having regard to the amount in dispute being within the threshold for hearing by a Single Member - HELD - The controversy turns on Section 16(2)(c), and the questions arising concern the construction of Section 16(2)(c) read with Sections 16(1), 41 and 155 where the recipient holds tax invoices and proof of payment but payment of tax by the supplier is not shown, and the burden in that regard. The questions further concern whether the requirements of the Circulars issued under Section 168 are conditions whose non-fulfilment disentitles credit, the scope and effect of Rule 36(4) vis-a-vis Sections 16 and 43A, and the maintainability of the appeal under Section 112(3) in view of the objections under Section 128A and the validity of the review order. None of these can be answered by verifying returns or documents, as each requires a ruling on the meaning, scope and inter-relation of provisions of the Act and the Rules, with a direct bearing on the outcome. Both parties having stated that a question of law is involved, and the Bench being satisfied on independent examination - Appeal held to involve a question of law within the meaning of Section 109(8) and directed to be heard by one Judicial Member and one Technical Member (Division Bench) - Ordered accordingly
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