section 16
Amendment of section 102, Rajasthan Act No. 9 of 2017
The Rajasthan Goods And Services Tax (Amendment) Act, 2020Tax202017 sections
Statutory text
In section 102 of the principal Act,-
- (i) for the existing expression “Appellate Authority” wherever occurring, the expression “Appellate Authority or the National Appellate Authority” shall be substituted;
- (ii) after the existing expression “or section 101” and before the expression ", so as to rectify", the expression “or section 101C of the Central Goods and Services Tax Act, respectively” shall be inserted; and
- (iii) for the existing expression “or the appellant Within”, the expression “, appellant, the Authority or the Appellate Authority Within” shall be substituted.
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