Section 163 of the CGST Act
Section 163 of the CGST Act: Levy of fee— Wherever a copy of any order or document is to be...
Month: June 2022
Section 162 of the CGST Act
Section 162 of the CGST Act: Bar on jurisdiction of civil courts— Save as provided in sections 117 and 118,...
Section 161 of the CGST Act
Section 161 of the CGST Act: Rectification of errors apparent on the face of record— Without prejudice to the provisions...
Section 160 of the CGST Act
Section 160 of the CGST Act: Assessment proceedings, etc., not to be invalid on certain grounds— (1) No assessment, re-assessment,...
Section 159 of the CGST Act
Section 159 of the CGST Act: Publication of information in respect of persons in certain cases— (1) If the Commissioner,...
Section 158 of the CGST Act
Section 158 of the CGST Act: Disclosure of information by a public servant— (1) All particulars contained in any statement...
Section 157 of the CGST Act
Section 157 of the CGST Act: Protection of action taken under this Act— (1) No suit, prosecution or other legal...
Section 156 of the CGST Act
Section 156 of the CGST Act: Persons deemed to be public servants— All persons discharging functions under this Act shall...
Section 155 of the CGST Act
Section 155 of the CGST Act: Burden of proof— Where any person claims that he is eligible for input tax...
Section 154 of the CGST Act
Section 154 of the CGST Act: Power to take samples— The Commissioner or an officer authorised by him may take...