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NCT Delhi - Section

Section 20 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019

20. Amendment of section 106:- In section 106 of the principal Act,––

(a)for the marginal heading, the following marginal heading shall be substituted, namely:––
“Procedure of Authority, Appellate Authority and National Appellate Authority”;
(b)after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted.