Amendment to Section 118 of the Central Goods and Services Tax Act
Section 118 of the Central Goods and Services Tax Act has been amended. Specifically, in sub-section (1), clause (a), the words "National Bench or Regional Bench" have been replaced with "Principal Bench." This change updates the terminology used in the Act regarding the designation of the relevant bench for certain proceedings or decisions. The amendment simplifies the language by consolidating references to different benches into a single term, "Principal Bench."
Note: It is an AI generated summary for reference purpose only.
Amendment of section 118.
153. In section 118 of the Central Goods and Sevices Tax Act, in sub-section (1), in clause (a), for the words “National Bench or Regional Bench”, the words “Principal Bench” shall be substituted.
