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Division Benches

Division Benches :

In the absence of a Member in any Bench due to vacancy or otherwise, any appeal may, with the approval of the President or, as the case may be, the State President, be heard by a Bench of two Members – section 107(10) of CGST Act.

Thus appeals can be heard by division bench. There is no specific provision that one of member of bench should be a judicial member.

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