Clause 138 - Amendment of section 109. - Finance (No. 2) Bill, 2024

Amendment of section 109. 138. 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.