Amendment to Section 119 of the Central Goods and Services Tax Act
In Section 119 of the Central Goods and Services Tax Act, there have been specific wording changes. The term "National or Regional Benches" is now replaced with "Principal Bench". Additionally, the term "State Bench or Area Benches" is replaced with "State Benches". These amendments clarify the terminology used to refer to the different benches within the GST framework, potentially streamlining the language for better understanding and consistency within the legal text. This change might reflect an organizational restructuring or simplification within the GST adjudicatory bodies.
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Amendment of section 119.
154. In section 119 of the Central Goods and Services Tax Act,—
(a) for the words “National or Regional Benches”, the words “Principal Bench” shall be substituted;
(b) for the words “State Bench or Area Benches”, the words “State Benches” shall be substituted.
