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“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 for Advance Ruling, the Appellate Authority and the Appellate Tribunal;
The following authorities are not permitted to pass an order/ decision under the GST laws:
(a) The Central Board of Excise and Customs
(b) Revisional Authority
(c) Authority for Advance Ruling
(d) Appellate Authority for Advance Ruling
(e) Appellate Authority
(f) Appellate Tribunal
Under the Act, the Revisional Authority, Appellate Authority and the Appellate Tribunal are empowered to pass/ issue order as they think fit, after giving the affording the parties a reasonable opportunity of being heard. However, such powers are limited to cases where an order has been passed by an authority of a lower rank, before it becomes a subject matter of revision/ appeal.
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