Section 120 - Amendment of section 152. - Finance Act, 2021

Amendment of section 152. 120. In section 152 of the Central Goods and Services Tax Act, (a) in sub-section (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 (2) shall be omitted.