Amendment status not verified — confirm the current text below against the official source.
Ine 102 ofthe principal Act, in the opening portion,— (a) after the words “Appellate Authority”, wherever they occur,the : words “or the National Appellate Authority”shall be inserted; (b) afterthe words andfigures “or section 101”, the words, figures andletter “or section 101C ofthe Central Goods and Services Tax Act, 2017 (Central Act 12 of2017) respectively,” shall be inserted; ©} for the words “or the appellant”, the words “, appellant, the ority.or theAppellate Authority” shall be substituted..