Section 16 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
16. Amendment of section 102:- In section 102 of the principal Act, in the opening portion,––
(a)after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authority” shall be inserted;(b)after the words and figures “or section 101”, the words, figures and letter “or section 101C of the Central Goods and Services Tax Act, 2017, respectively,” shall be inserted;(c)for the words “or the appellant”, the words “,appellant, the Authority or the Appellate Authority” shall be substituted.
