Amendment of section 152.
120. In section 152 of the Central Goods and Services Tax Act,––
(a) in sub-section (1),––
(i) the words “of any individual return or part thereof” shall be omitted;
(ii) after the words “any proceedings under this Act”, the words “without giving an opportunity of being heard to the person concerned” shall be inserted;
(b) sub-section (2) shall be omitted.
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