Section 53A(1) in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
(1)in clause (a),-(a)in second line , after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted;(b)in fourth line, after the words and figures " of section 100.'', the words, figures and letter "or of section 101C of the the Central Goods and Services Tax Act, 2017" shall be inserted;
