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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority" means the adjudicating authority as defined under section sub-section (4) of section 2 of the said Act; (c) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal established under section 109 of the Act; (d) "authorised representative" in relation to any proceedings before the Appellate Tribunal means, - (i) a person duly appointed by the Central Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " means the Central Goods and Services Tax; (h) "form" means a form prescribed under the rules; (i) "GSTAT Portal" means web portal as may be specified by an order by the President for functioning of the Appellate tribunal; (j) "Interlocutory application" means an application to the Appellate Tribunal in any appeal or proceeding already instituted in such Appellate Tribunal, other than a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2017 (hereinafter referred as the UTGST Rules); (q) "Section" means a section of the Act; (r) "SGST" means the State Goods and Services Tax; (s) "State Bench" means the State Bench constituted in accordance with sub-section 4 of section 109 of the CGST Act; (t) "UTGST" means the Union territory Goods and Services Tax; (u) "Vice-President" means a Vice-President of the State Benche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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