Tribunal bench nomenclature under GST amended by replacing National or Regional Benches with Principal Bench and State Benches. Amendment of section 119 of the Central Goods and Services Tax Act substitutes the tribunal bench references used in that provision. The expression 'National or Regional Benches' is replaced with 'Principal Bench', and the expression 'State Bench or Area Benches' is replaced with 'State Benches'. The amendment forms part of section 154 of the Finance Act, 2023 and is stated to have come into force with effect from 01-08-2023.
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Provisions expressly mentioned in the judgment/order text.
Tribunal bench nomenclature under GST amended by replacing National or Regional Benches with Principal Bench and State Benches.
Amendment of section 119 of the Central Goods and Services Tax Act substitutes the tribunal bench references used in that provision. The expression "National or Regional Benches" is replaced with "Principal Bench", and the expression "State Bench or Area Benches" is replaced with "State Benches". The amendment forms part of section 154 of the Finance Act, 2023 and is stated to have come into force with effect from 01-08-2023.
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