Section 2(4) in Bihar Goods and Services Tax Act, 2017
(4)"adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, [the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171;] [Substituted 'the Appellate Authority and the Appellate Tribunal' by Bihar Act No. 14 of 2018, dated 10.12.2018.]
