Section 18 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
18. Amendment of section 104:- In section 104 of the principal Act, in sub-section (1),––
(a)after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;(b)after the words and figures “of section 101”, the words, figures and letter “or under section 101C of Central Goods and Services Tax Act, 2017” shall be inserted.
