# The Finance Act, 2024 (No. 2), Section 142: Amendment of section 109

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/142/

## Text

Amendment of section 109. 142. 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.

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