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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Central GST appeals: government may notify existing authorities to hear section 101B appeals until National Appellate Authority constituted</h1> An amendment inserts an interim provision in section 101A permitting the Government, on Council recommendation, to notify any existing authority to hear appeals under section 101B until the National Appellate Authority is constituted; as a consequence, subsections two to thirteen will not apply to such notified authorities and all references to the National Appellate Authority in the Chapter will be read as references to the notified authority. The amendment expressly clarifies that 'existing Authority' includes a Tribunal, creating a temporary appellate arrangement by notification.