Single member bench where amount involved is upto Rs five lakh and question of law not involved

Single member bench where amount involved is upto Rs five lakh and question of law not involved :

Any appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in any order appealed against, does not exceed five lakh rupees and which does not involve any question of law may, with the approval of the President and subject to such conditions as may be prescribed on the recommendations of the Council, be heard by a bench consisting of a single member – proviso to section 107(10) of CGST Act.