Section 14 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
14. Amendment of section 152: In section 152 of the Delhi 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 beingheard to the person concerned” shall be inserted;(b)sub-section (2) shall be omitted.
