Category: CGST-ACT

Section 161 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,...

Section 160 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,...

Section 159 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...

Section 158 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...

Section 157 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...

Section 156 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...

Section 155 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...

Section 154 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...

Section 153 Taking assistance from an expert Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest...

Section 152 Bar on disclosure of information. (1) No information (****)  with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous...