Section - 106, Procedure of Authority, Appellate Authority and National Appellate Authority (CGST ACT, 2017)

Section - 106, Procedure of Authority, Appellate Authority and National Appellate Authority (CGST ACT, 2017)

Goods & Services Tax

*18*[Procedure of Authority, Appellate Authority and National Appellate Authority.]

The Authority or the Appellate Authority *19*[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.


Notes:-


*18*. Substituted vide sec 110 of the Finance (No. 2) Act, 2019 (23 of 2019), prior to its substitution it was read as: "Procedure of Authority and Appellate Authority." This amendment shall be effective from a date to be notified.


*19*. Inserted vide sec 110 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.