Adjudicating authority definition updated to exclude the National Appellate Authority for Advance Ruling from its scope. Amendment to the definition of adjudicating authority in the Central Goods and Services Tax Act inserts the phrase 'the National Appellate Authority for Advance Ruling' after the Appellate Authority for Advance Ruling, thereby excluding that authority from the statutory definition of adjudicating authority and changing the scope of the term for interpretation of the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adjudicating authority definition updated to exclude the National Appellate Authority for Advance Ruling from its scope.
Amendment to the definition of adjudicating authority in the Central Goods and Services Tax Act inserts the phrase "the National Appellate Authority for Advance Ruling" after the Appellate Authority for Advance Ruling, thereby excluding that authority from the statutory definition of adjudicating authority and changing the scope of the term for interpretation of the Act.
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