From: Rabbi Moshe Sofer
To: Rabbi Meir
The Chasam Sofer rejects the Noda BiYehudah's position that a get requires a panel of three judges analogous to chalitzah. He argues that the Or Zarua's comparison of get to a judicial proceeding — the basis for the Noda BiYehudah's ruling — actually undermines rather than supports requiring three, and that the prevailing custom of having three present relates only to questioning witnesses and signing the release documents, not to the get itself.
Source: Shu"t Chasam Sofer EH II §65