Definitions

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....ing 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 duly appointed by the Central Government or by th....

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....he 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 any appeal or proceeding already instituted in such Appellate Tribunal, other than a proceeding f....