Section 106
Procedure of Authority, Appellate Authority and National Appellate Authority.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
The Authority or the Appellate Authority
shall, subject to the provisions of this Chapter, have power to regulate its own procedure.