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Section 106 of The Central Goods and Services Tax Act, 2017 View Chapter 17

Procedure of Authority, Appellate Authority and National Appellate Authority

   1[Procedure of Authority, Appellate Authority and National Appellate Authority].—The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

1Subs. by s. 110, ibid., for “Procedure of Authority and Appellate Authority” (w.e.f. 1-1-2020).

2Ins. by s. 110, ibid. (w.e.f. 1-1-2020).


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