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of <h1>Appellate Tribunal Benches: Structure, Decision-Making, and Powers Under Judicial Provisions.</h1> The Appellate Tribunal's powers and functions are executed by Benches formed by the National or State Presidents. Each Bench includes a Judicial Member and two Technical Members for CGST and SGST. A single member can decide cases involving amounts not exceeding ten lakh rupees. In case of differing opinions among Bench members, the majority opinion prevails, or the matter is referred to the National or State President for resolution. The Tribunal has the authority to regulate its procedures and has powers similar to a civil court for discovery, attendance enforcement, document production, and issuing commissions. Proceedings are considered judicial under relevant legal provisions.
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