Question

Who is the adjudicating authority in GST?

• A. State Board of Revenue.
• B. First Appellate Authority and Appellate Tribunal.
• C. Any authority competent to pass any Order or Decisions.
• D. All of the Above

Answer 1

Answer: (C)

Any authority competent to pass any Order or Decisions.

Adjudicating Authority exercise jurisdiction, powers and authority conferred by the PMLA. The Adjudicating Authority decides whether any property is involved in money-laundering, Adjudicating Authority shall, by an order in writing confirm the attachment of the property made or retention of property or record seized. Any authority can be an adjudicating authority who is competent of such powers and functions.