https://www.taxtmi.com/acts?id=23250 The Appellate Tribunal's procedure provides that Benches, constituted by the National or State Presidents, ordinarily consist of one Judicial Member and two Technical Members (CGST and SGST), while the President or an authorized member may sit singly to dispose of cases where the tax, input tax credit, or fine, fee or penalty involved does not exceed ten lakh rupees. If Bench members differ, the majority view governs; if equally divided, the points are referred to the President who may hear or reassign them. The Tribunal may regulate its own procedure and has specified civil court powers for discovery, attendance, document production and issuing commissions, with proceedings treated as judicial for certain penal and criminal procedure provisions. en-us Mon, 28 Nov 2016 12:04:13 +0530 Tue, 29 Nov 2016 11:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23250 The Appellate Tribunal's procedure provides that Benches, constituted by the National or State Presidents, ordinarily consist of one Judicial Member and two Technical Members (CGST and SGST), while the President or an authorized member may sit singly to dispose of cases where the tax, input tax credit, or fine, fee or penalty involved does not exceed ten lakh rupees. If Bench members differ, the majority view governs; if equally divided, the points are referred to the President who may hear or reassign them. The Tribunal may regulate its own procedure and has specified civil court powers for discovery, attendance, document production and issuing commissions, with proceedings treated as judicial for certain penal and criminal procedure provisions. Act-Rules Bills Mon, 28 Nov 2016 12:04:13 +0530 https://www.taxtmi.com/acts?id=23250