Amendment of section 105

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..... 5 of the Central Goods and Services Tax Act, (a) for the marginal heading, the following marginal heading shall be substituted, namely: Powers of Authority, Appe .....

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..... amend section 105 of the Central Goods and Services Tax Act to provide that the National Appellate Authority shall have all the powers of a civil court under the Code of Civil Procedure, 1908 for the .....

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