Definitions

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....017; (b) "adjudicating authority" means the adjudicating authority as defined under sub-section (4) of section 2 of the said Act; (c) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal established under section 109 of the Act; (d) "authorised representative" in relation to any proceedings before the Appellate Tribunal means, - (i) a person ....

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....d representative' of the appellant or respondent; (g) "CGST" means the Central Goods and Services Tax; (h) "form" means a form prescribed under the rules; (i) "GSTAT Portal" means web portal as may be specified by an order by the President for functioning of the Appellate tribunal; (j) "Interlocutory application" means an application to the Appellate Tribunal in....

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....d Service Tax Rules, 2017 of the concerned State (hereinafter referred as the SGST Rules) or Union territory Goods and Service Tax Rules, 2017 (hereinafter referred as the UTGST Rules); (q) "Section" means a section of the Act; (r) "SGST" means the State Goods and Services Tax; (s) "State Bench" means the State Bench constituted in accordance with sub-section 4 of sectio....