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        F. Acts / Amendment Acts

        Section 153 - Amendment of section 118.

        Finance Act, 2023
        Central Goods and Service Tax

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        Appellate forum reference updated in the CGST Act by substituting Principal Bench for National or Regional Bench. Section 118 of the Central Goods and Services Tax Act was amended in clause (a) of sub-section (1) by substituting 'Principal Bench' for 'National Bench or Regional Bench'. The amendment changes the reference to the appellate forum in the specified provision and was brought into force with effect from 01-08-2023 by notification.
                        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.

                              Appellate forum reference updated in the CGST Act by substituting Principal Bench for National or Regional Bench.

                              Section 118 of the Central Goods and Services Tax Act was amended in clause (a) of sub-section (1) by substituting "Principal Bench" for "National Bench or Regional Bench". The amendment changes the reference to the appellate forum in the specified provision and was brought into force with effect from 01-08-2023 by notification.


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