Briefly define the following terms as per CGST Act, 2017: Adjudicating Authority.

'Adjudicating Authority' means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal. Adjudicating authority thus includes Principal Commissioner of Central Tax, Commissioner of Central Tax, Additional Commissioner of Central tax, Joint/Deputy/ Assistant Commissioner of Central Tax etc.