Section - 2(4), Adjudicating authority defined under (CGST ACT, 2017)
Section - 2(4), Adjudicating authority defined under (CGST ACT, 2017)
Definitions
“Adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the 2[Central Board of Indirect Taxes and Customs], the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, 9[the National Appellate Authority for Advance Ruling,] 3[the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171];
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