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 Indirect Taxes and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the National Appellate Authority for Advance Ruling, the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171.

Amendments History:

1. The words ‘Central Board of Excise and Customs’ substituted with the words ‘Central Board of Indirect Taxes and Customs’ vide CGST (Amendment) Act, 2018.

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’ vide CGST (Amendment) Act, 2018. 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.

3. The text “the National Appellate Authority for Advance Ruling’ inserted vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

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Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ DefinitionsCGST Rules
CGST NotificationsCGST Circulars
CGST Orders 
Integrated Goods and Services Tax (IGST):
IGST Act/ DefinitionsIGST Rules
IGST NotificationsIGST Circulars
IGST Orders 
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ DefinitionsUTGST Rules
UTGST NotificationsUTGST Circulars
UTGST Orders 

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