Section 19 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
19. Amendment of section 105:- In section 105 of the principal Act,––
(a)for the marginal heading, the following marginal heading shall be substituted, namely:––“Powers of Authority, Appellate Authority and National Appellate Authority”;(b)in sub-section (1), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted;(c)in sub-section (2), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted.
