Amendment of section 109
Section 142 of the Finance Act, 2024 (No. 2) deals with amendment of section 109. 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 The Act was enacted on 16 Aug 2024.
Amendment of section 109.
142. In section 109 of the Central Goods and Services Tax Act,—
Section 142, The Finance Act, 2024 (No. 2).
(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.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 142
What does Section 142 of the Finance Act, 2024 (No. 2) deal with?
Section 142 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 109". 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
How do I find court cases under Section 142 of the Finance Act, 2024 (No. 2)?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2024 (No. 2) 142, section 142 Finance Act, 2024 (No. 2), section 142 of the Finance Act, 2024 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 142 of the Finance Act, 2024 (No. 2), and has it changed?
Its own text turns on Central Goods and Services Tax Act 109 (Constitution of Appellate Tribunal and Benches thereof), section 109 (Amendment of section 9), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 142 of the Finance Act, 2024 (No. 2) enacted?
Section 142 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 142, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -10716 words
- 2. Income-tax9063 words
- 49. Substitution of new Chapter for Chapter XIV-B4593 words
- Fourth Schedule. -1864 words
- 138. Insertion of section 74A1329 words
- 89. Definitions889 words
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