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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2(4). "Adjudicating Authority"

In this Act, unless the context otherwise requires,-

(4). "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, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal;