Amendment to Section 102 of the Central Goods and Services Tax Act
The Central Goods and Services Tax Act has been updated to include changes in Section 102. These changes involve adding references to the "National Appellate Authority" alongside the existing "Appellate Authority" in the section's opening. This adjustment is made at both occurrences of the term "Appellate Authority." Additionally, the section now includes references to "section 101C" along with the previously mentioned "section 101." Lastly, the phrase "or the appellant" has been revised to include "appellant, the Authority or the Appellate Authority." These amendments expand the scope of the section to incorporate new authorities and sections, ensuring broader applicability and clarity in the legal text.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 102.
106. In section 102 of the Central Goods and Services Tax Act, in the opening portion,—
(a) after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authority” shall be inserted;
(b) after the words and figures “or section 101”, the words, figures and letter “or section 101C, respectively,” shall be inserted;
(c) for the words “or the appellant”, the words “,appellant, the Authority or the Appellate Authority” shall be substituted.
