Bare ActsThe Mizoram Goods &amp The Services Tax (Amendment) Act, 2021

Section 14

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In section 152 of the Mizoram Goods and Services Tax Act,— section 152 (a) in sub-section (1),— (i) the words “of any individual return or part thereof” shall be omitted; ii) after the words “any proceedings under this Act”, the words “without giving an opportunity of being heard to the person concerned” shall be inserted; (b) sub-section (2) shall be omitted. Amendment to

Section 14 – The Mizoram Goods &amp The Services Tax (Amendment) Act, 2021 | DailyLaw.ai