Amendment to Section 109 of the Central Goods and Services Tax Act
The amendment to Section 109 of the Central Goods and Services Tax Act involves several changes. Firstly, in sub-section (1), it is specified that the Revisional Authority is now also responsible for conducting examinations or adjudicating cases mentioned in sub-section (2) of Section 171, if they are notified under that section. This expands the scope of the Revisional Authority's duties.
Secondly, in sub-section (5), new provisos have been added. These state that cases referred to in sub-section (2) of Section 171 are to be handled exclusively by the Principal Bench. Additionally, the government, based on the Council's recommendations, can designate other cases or categories of cases to be heard solely by the Principal Bench. This change centralizes the decision-making for specific types of cases to ensure consistency and efficiency.
Finally, in sub-section (6), the wording has been altered to clarify that the President's actions are subject to the provisions laid out in sub-section (5). This ensures that the President's decisions align with the newly established guidelines for case handling by the Principal Bench. These amendments aim to streamline the process and clarify the roles and responsibilities within the adjudication framework of the GST Act.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 109.
142. In section 109 of the Central Goods and Services Tax Act,––
(a) in sub-section (1), after the words “Revisional Authority”, the words “, or for conducting an examination or adjudicating the cases referred to in sub-section (2) of section 171, if so notified under the said section” shall be inserted;
(b) in sub-section (5), after the proviso, the following provisos shall be inserted, namely:––
“Provided further that the matters referred to in sub-section (2) of section 171 shall be examined or adjudicated only by the Principal Bench:
Provided also that the Government may, on the recommendations of the Council, notify other cases or class of cases which shall be heard only by the Principal Bench.”;
(c) in sub-section (6), for the words “The President”, the words, brackets and figure “Subject to the provisions of sub-section (5), the President” shall be substituted.
