GSTAT says ITC Dispute Involving Statutory Interpretation Requires Division Bench

The Department argued that its appeal involving ₹30.23 lakh disputed ITC raised only a factual issue and could therefore be heard by a Single Member. GSTAT found that the appeal required interpretation of Sections 16(2), 18(3) and Rule 41, particularly in the context of merger/amalgamation, and directed that it be heard by a Judicial and Technical Member together.