2026-VIL-215-GSTAT-CHE
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SGST Tribunal

GST - Scope of expression “question of law” under Section 109(8) of the CGST Act, 2017 where the amount in dispute being less than Rs. 50 lakh - Constitution of Bench for appeal involving detention of goods and proceedings under Section 129 - Appellant-Dept challenged the order of the FAA which had set aside the penalty under Section 129(3) and imposed a lesser penalty under Section 125, in respect of a conveyance carrying goods from one State to another - Appellant contended that no question of law is involved and that the issue is factual, while Respondent contended that the appeal involves question of law - 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, and consequently whether it is to be heard by a Division Bench - HELD - The dispute is not confined to mere factual verification of documents accompanying the conveyance. The grounds challenge the legality of movement in the absence of a sale bill, question the applicability of the CBIC Circular relied upon by the FAA, and dispute whether the omissions are minor defects or attract proceedings and penalty under Section 129. These grounds require consideration of the scope and application of Section 68 of the CGST Act, Rule 138 of the CGST Rules, 2017 and Section 129, read with the Circular - The expression “question of law” encompasses issues requiring interpretation or application of legal principles and statute. Resolution of the issues raised by Respondent involves statutory provisions and their legal consequences and is not confined to appreciation of facts alone - Appeal held to involve a question of law within the meaning of Section 109(8) - The appeal directed to be heard by one Judicial Member and one Technical Member (Division Bench) - Ordered accordingly
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