Section 164 Odisha GST Act 2017 [ Section 164 Odisha GST Act 2017 explains Power of Government to make rules and is covered in Chapter XXI : Miscellaneous ] Power of Government to make rules 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… Read More »
Section 163 Odisha GST Act 2017 [ Section 163 Odisha GST Act 2017 explains Levy of fee and is covered in Chapter XXI : Miscellaneous ] Levy of fee 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… Read More »
Section 162 Odisha GST Act 2017 [ Section 162 Odisha GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in Chapter XXI : Miscellaneous ] Bar on jurisdiction of civil courts 162. Save as provided in sections117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating… Read More »
Section 161 Odisha GST Act 2017 [ Section 161 Odisha GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in Chapter XXI : Miscellaneous ] Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this… Read More »
Section 160 Odisha GST Act 2017 [ Section 160 Odisha GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in Chapter XXI : Miscellaneous ] Assessment proceedings, etc. not to be invalid on certain grounds 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted,… Read More »
Section 159 Odisha GST Act 2017 [ Section 159 Odisha GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in Chapter XXI : Miscellaneous ] Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of… Read More »
Section 158 Odisha GST Act 2017 [ Section 158 Odisha GST Act 2017 explains Disclosure of information by a public servant and is covered in Chapter XXI : Miscellaneous ] Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in… Read More »
Section 157 Odisha GST Act 2017 [ Section 157 Odisha GST Act 2017 explains Protection of action taken under this Act and is covered in Chapter XXI : Miscellaneous ] Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the… Read More »
Section 156 Odisha GST Act 2017 [ Section 156 Odisha GST Act 2017 explains Persons deemed to be public servants and is covered in Chapter XXI : Miscellaneous ] Persons deemed to be public servants 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… Read More »
Section 155 Odisha GST Act 2017 [ Section 155 Odisha GST Act 2017 explains Burden of Proof and is covered in Chapter XXI : Miscellaneous ] Burden of Proof 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. Read Complete Odisha GST… Read More »