Procedure of Authority and Appellate Authority
Section 106 – Procedure of Authority, Appellate Authority and National Appellate Authority
CGST ACT 2017
The Authority or the Appellate Authority2 or the National Appellate Authority shall, subject to the provisions of this
Chapter, have power to regulate its own procedure.
1 Substituted in Central Goods and Service Tax, Finance Bill 2019-20.
2 Inserted in Central Goods and Service Tax, Finance Bill 2019-20.