Amendment of section 102

In section 102 of the 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) after the words and figures “or section 101”, the words, figures and letter “or section 101C of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) respectively,” shall be inserted; (c) for the words “or the appellant”, the words “, appellant, the Authority or the Appellate Authority” shall be substituted..