Introduction:
The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is “Appellate Authority”.
So what do you mean by “Appellate Authority”?
Section 2(8) of CGST Act, 2017 –“Appellate Authority” means an authority appointed or authorized to hear
appeals as referred to in section 107;
Conclusion:
Hence, it is understood that an Appellate authority means an authority appointed or authorized to hear regarding
appeals as referred to in section 107; in CGST Act 2017 would be called an “Appellate Authority”