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Section 166 – Laying of rules, regulations and notifications of CGST ACT, 2017 166. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, … Continue reading “Section 166 – Laying of rules, regulations and notifications of CGST ACT, 2017”

Section 165 – Power to make regulations of CGST ACT, 2017 165. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.

Section 164 – Power of Government to make rules of CGST ACT, 2017 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all … Continue reading “Section 164 – Power of Government to make rules of CGST ACT, 2017”

Section 163 – Levy of fee of CGST ACT, 2017 163. 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

Section 162 – Bar on jurisdiction of civil courts of CGST ACT, 2017 162. 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.

Section 161 – Rectification of errors apparent on the face of record of CGST ACT, 2017 161. 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, … Continue reading “Section 161 – Rectification of errors apparent on the face of record of CGST ACT, 2017”

Section 160 – Assessment proceedings, etc., not to be invalid on certain grounds of CGST ACT, 2017 160. (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 … Continue reading “Section 160 – Assessment proceedings, etc., not to be invalid on certain grounds of CGST ACT, 2017”

Section 159 – Publication of information in respect of persons in certain cases of CGST ACT, 2017 159. (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 … Continue reading “Section 159 – Publication of information in respect of persons in certain cases of CGST ACT, 2017”

Section 158 – Disclosure of information by a public servant of CGST ACT, 2017 158. (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 … Continue reading “Section 158 – Disclosure of information by a public servant of CGST ACT, 2017”

Section 157 – Protection of action taken under this Act of CGST ACT, 2017 157. (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 … Continue reading “Section 157 – Protection of action taken under this Act of CGST ACT, 2017”