Section 106 of the CGST Act, 2017: 1Procedure of Authority, Appellate Authority and National Appellate Authority

The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.

1 Substituted vide The Finance (No. 2) Act, 2019, NOT EFFECTIVE TILL DATE, earlier read as “Procedure of Authority and Appellate Authority.”
2 Inserted vide The Finance (No. 2) Act, 2019, NOT EFFECTIVE TILL DATE