Section 163 Central Goods and Services Tax Act, 2017
Levy of fee Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed. * Enforced w.e.f. 1st July, 2017. Practice area’s of B K Goyal & Co LLP […]
Section 162 Central Goods and Services Tax Act, 2017
Bar on jurisdiction of civil courts Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act. * Enforced w.e.f. 1st July, 2017. Practice area’s of B K Goyal & Co LLP Income Tax Return […]
Section 161 Central Goods and Services Tax Act, 2017
Rectification of errors apparent on the face of record Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the […]
Section 160 Central Goods and Services Tax Act, 2017
Assessment proceedings, etc., not to be invalid on certain grounds (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to […]
Section 159 Central Goods and Services Tax Act, 2017
Publication of information in respect of persons in certain cases (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution […]
Section 158 Central Goods and Services Tax Act, 2017
Disclosure of information by a public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of […]
Section 157 Central Goods and Services Tax Act, 2017
Protection of action taken under this Act. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under […]
Section 156 Central Goods and Services Tax Act, 2017
Persons deemed to be public servants All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. * Enforced w.e.f. 1st July, 2017. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | […]
Section 155 Central Goods and Services Tax Act, 2017
Burden of proof Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. * Enforced w.e.f. 1st July, 2017 Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax […]
Section 154 Central Goods and Services Tax Act, 2017
Power to take samples The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. * Enforced w.e.f. 1st July, 2017. Practice area’s of B K Goyal & Co […]