Statutory drafting amendment revises bench terminology under the goods and services tax framework by substituting State Benches. The amendment to section 117 of the Central Goods and Services Tax Act replaces the words 'State Bench or Area Benches' with 'State Benches' in sub-section (1) and in clauses (a) and (b) of sub-section (5). The change is a drafting substitution that revises the statutory wording used for the relevant bench structure under the provision.
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.
Statutory drafting amendment revises bench terminology under the goods and services tax framework by substituting State Benches.
The amendment to section 117 of the Central Goods and Services Tax Act replaces the words "State Bench or Area Benches" with "State Benches" in sub-section (1) and in clauses (a) and (b) of sub-section (5). The change is a drafting substitution that revises the statutory wording used for the relevant bench structure under the provision.
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