[1]Section 142 - 

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. 

Footnotes