Question of law in GST documentary discrepancy appeals requires Division Bench consideration where statutory interpretation is involved.

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....GST appellate jurisdiction requires Division Bench consideration where an alleged documentary discrepancy during inter-State movement of goods raises statutory interpretation rather than only factual verification. The issues include documents required to accompany goods, conditions for detention and penalty proceedings, and the legal effect of a Circular relied upon at first appeal. Because these matters concern the scope and application of GST requirements, they constitute a question of law, requiring a hearing on merits by a Bench comprising Judicial and Technical Members.....