2019 (11) TMI 1315

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ting 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the impugned order passed by the National Anti-Profiteering Authority is not appealable under Section 107 of the CGST Act. Learned counsel for the Respondents wishes to take instructions in this regard. 2. We have brought to the notice of the learned counsel for the parties, the provision under Section 107 (1) which provides for an appeal by the aggrieved party in respect of an order pas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X