Amendment of section 104

In section 104 of the principal Act, in sub-section (1),— (a) after the words “Authority or the Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; and (b) after the words and figures “of section 101”, the words, figures and letter “or under section 101C of the Central Goods and Services Tax Act, 2017” shall be inserted.