Section 2(4) of CGST Act 2017 : "Adjudicating Authority" - means any Authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal.
Analysis - There are no general powers to term as adjudicating authority. In other words it will help to avoid dual jurisdictional control now adjudicating officer will be appointed to issue order under the both act i.e. CGST or SGST or UGST.
As per Central Excise Act, 1944 (Old) - Any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Commissioner of Central Excise (Appeals) or Appellate Tribunal.
As per Service Tax (Old) - Same definition as per Central Excise Act, 1944.
Analysis - There are no general powers to term as adjudicating authority. In other words it will help to avoid dual jurisdictional control now adjudicating officer will be appointed to issue order under the both act i.e. CGST or SGST or UGST.
As per Central Excise Act, 1944 (Old) - Any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Commissioner of Central Excise (Appeals) or Appellate Tribunal.
As per Service Tax (Old) - Same definition as per Central Excise Act, 1944.
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