Amendment to Section 117 of the Central Goods and Services Tax Act
This section outlines changes made to Section 117 of the Central Goods and Services Tax Act. The amendment involves a linguistic update where the phrase "State Bench or Area Benches" is replaced with "State Benches" in two parts of the section. Specifically, this change occurs in sub-section (1) and sub-section (5), clauses (a) and (b). This alteration simplifies and standardizes the terminology used to refer to these judicial bodies within the Act.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 117.
152. In section 117 of the Central Goods and Services Tax Act,—
(a) in sub-section (1), for the words “State Bench or Area Benches”, the words “State Benches” shall be substituted;
(b) in sub-section (5), in clauses (a) and (b), for the words “State Bench or Area Benches”, the words “State Benches” shall be substituted.
