SECTION 106 – Procedure of Authority, Appellate Authority and National Appellate Authority.

The Central Goods and Services Tax Act, 2017

SECTION 106

Procedure of Authority, Appellate Authority and National Appellate Authority.

Procedure of Authority, Appellate Authority and National Appellate Authority.—The Authority or the Appellate Authority or the National Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.