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2019 (11) TMI 1315 - HC - GSTOrder passed by the National Anti-Profiteering Authority - Appealable order or not - adjudicating authority or not - Section 107 of the CGST Act - HELD THAT:- The provision under Section 107 (1) which provides for an appeal by the aggrieved party in respect of an order passed by “an Adjudicating Authority”. Section 2 (4) of the CGST Act defines the term “an Adjudicating Authority” to mean any authority, appointed or authorized to pass any order or decision under the Act but does not include several authorities which are specifically enumerated in the said sub-Section. National Authority for Anti-Profiteering is not one of the authorities which are excluded from the definition of “an Adjudicating Authority”. List on 25.11.2019.
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