Section 2(4) of CGST Act: Meaning of “Adjudicating Authority”

Section 2(4) of CGST Act: Meaning of “Adjudicating Authority”

As per Section 2(4) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “adjudicating authority” has been defined, as under:

Section 2(4) of CGST Act: Definition of “Adjudicating Authority” (CHAPTER I – PRELIMINARY)

“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the [Central Board of Excise and Customs Central Board of Indirect Taxes and Customs]$1, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, [the Appellate Authority and the Appellate Tribunal the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171]$2.

Amendments History:

$1. The words ‘Central Board of Excise and Customs’ substituted with the words ‘Central Board of Indirect Taxes and Customs’.*

$2. The words ‘the Appellate Authority and the Appellate Tribunal’ substituted with the words ‘the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171’.* It may be noted that the Authority referred to in section 171(2), i.e Anti-Profiteering Authority, added in the exclusion list to Adjudicating Authority. Thus, Anti Profiteering Authority shall not be considered as Adjudicating Authority.

* Notified vide CGST (Amendment) Act, 2018.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. of India on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the CGST (Amendment) Act 2018 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019, except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

Related Posts:

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise) 

Section 2 of CGST Act, 2017: Definitions

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