Section 14 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
14. Amendment of section 95:- In section 95 of the principal Act,––
(i)in clause (a),––(a)after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;(b)after the words and figures “of section 100”, the words, figures and letter “or of section 101C of Central Goods Services Tax Act, 2017” shall be inserted;(ii)after clause (e), the following clause shall be inserted, namely:––‘(f) “National Appellate Authority” means the National Appellate Authority for Advance Ruling referred to in section 101A.’.
