DEFINITION OF ADJUDICATING AUTHORITY UNDER GST

Описание: Adjudicating authority is defined u/s 2(4) of Central Goods & Services Tax Act, 2017 (CGST):

“(4) Adjudicating authority means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Indirect Taxes and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the National Appellate Authority for Advance Ruling, the Appellate Authority, the Appellate Tribunal and the Authority referred to in subsection (2) of section 171”

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CA. Saket Agarwal - Partner Indirect Taxation
+91 9619510210
[email protected]