Consider the following statements regarding composition and powers of the GST Appellate Tribunal:

1. The GST Appellate Tribunal is composed of both Judicial and Technical members.

2. The Tribunal has the power to condone a delay of up to 30 days beyond the prescribed period for filing an appeal.

3. Only retired High Court judges can be appointed as the President of the National Bench of the GST Appellate Tribunal.

How many of the statements given above is/are correct?

1
Only one
2
Only two
3
All three
4
None

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