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Analysis of definition of adjudicating authority and agent

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 14-1-2017 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN Continuing with the analysis of the revised GST law, we shall today discuss changes bought in the definitions as provided in the law: 2(4) Adjudicating Authority: The new definition reads as follows: Adjudicating Authority means any authority competent to pass any order or decision under this Act, but does not include the Board, the Revisional Authority, Authority for Advance Rul .....

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ell as Advance Ruling Authorities will not be quasi-judicial authority for adjudicating. The Revisional authority can review the orders under Section 99. As the revisional authority has not been considered as adjudicaiton officer then the appeal cannot be filed before first appellate authority under Section 98. It created a confusion in our mind. But the Section 101 says that the appeal against the revisional authority can be filed before the Appellate tribunal. 2(5) Agent: The new definition re .....

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er disclosed or not and includes a factor, broker, commission agent, arhatia, del credere agent, intermediary or an auctioneer or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not; When compared definitions under earlier law or under new revised GST law, it can be noted although the complete definition has been changed but the major differences are that the term intermediary has been deleted from the new definition as well a .....

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