section 19
Amendment of section 117
The Uttarakhand Goods and Services Tax (Amendment) Act, 2023Tax202324 sections
Statutory text
In section 117 of the principal Act, (a) in sub-section (1), for the words "State Bench or Area Benches of the Appellate Tribunal", the words "State Bench of the Appellate Tribunal" shall be substituted; (b) in sub-section (5), in clauses (a) and (b), for the words "State Bench or Area Benches", the words "State Bench" shall be substituted.
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