Section 2(4) in Telangana Goods and Services Tax Act, 2017
(4)"adjudicating authority" means any authority, appointed or authorised [***] [The word 'competent' is omitted by Act 3 of 2019, (w.e.f. 01.07.2017).] 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 National Appellate Authority for Advance Ruling,] [Inserted by Act No. 3 of 2020.] [the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171;] [Substituted by Act 3 of 2019.]
