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Who is the "adjudicating authority" of GST?

Who is the "adjudicating authority" of GST?

Who is the "adjudicating authority" of GST?

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Chiranjibi Chapagain Jun. 15, 2018

To be precise, any authority, which is appointed or authorized by the CGST act, to pass any decisions or order under this act, is the adjudicating authority for GST.

However, the following persons are not the adjudicating authorities under the CGST act:

  • Central Board of Excise and Customs
  • The Revisional Authority
  • The Authority for Advance Ruling
  • The Appellate Authority for Advance Ruling
  • The Appellate Authority
  • The Appellate Tribunal

Who is the "adjudicating authority" of GST?

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