Section 14 of The Mizoram Goods and Services Tax (Amendment) Act, 2021 — Amendment of section 152

Bare section text

Official Legislative Text

14. In section 152 of the Mizoram Goods and Services Tax Act,

(a)in sub-section (1),
1. (i)the words “of any individual return or part thereof” shall be omitted; ii) after the words “any proceedings under this Act”, the words “without giving an opportunity of being heard to the person concerned” shall be inserted;
(b)sub-section

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