Amendment of section 102.

In the Principal Act, in section 102, in the opening portion, : — (1) after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authority” shall be inserted; (2) after the words and figures “or section 101", the words, figures and letter “or section 101C of the Central Goods and Services Tax Act, respectively,” shall be inserted; (3) for the words “or the appellant”, the words “, appellant, the Authority or the Appellate Authority” shall be substituted.