Category: Indirect Tax

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”

Section 156 – Persons deemed to be public servants of CGST ACT, 2017 156. 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.

Section 155 – Burden of proof of CGST ACT, 2017 155. 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.

Section 154 – Power to take samples of CGST ACT, 2017 154. 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.