Section 19: Amendment of section 105

The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)Union territory Regulations of Delhi · 2017

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.

Where this provision sits

Act	The Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2019)
Section	19
Marginal note	Amendment of section 105
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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