Section 163 Delhi GST Act 2017 ( Section 163 Delhi GST Act 2017 explains Levy of fee and is covered in CHAPTER XI 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 as may… Read More »
Section 162 Delhi GST Act 2017 ( Section 162 Delhi GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in CHAPTER XI MISCELLANEOUS ) Bar on jurisdiction of civil courts 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… Read More »
Section 161 Delhi GST Act 2017 ( Section 161 Delhi GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in CHAPTER XI 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 Act, any… Read More »
Section 160 Delhi GST Act 2017 ( Section 160 Delhi GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in CHAPTER XI 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, made, issued,… Read More »
Section 159 Delhi GST Act 2017 ( Section 159 Delhi GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in CHAPTER XI 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 the opinion… Read More »
Section 158 Delhi GST Act 2017 ( Section 158 Delhi GST Act 2017 explains Disclosure of information by a public servant and is covered in CHAPTER XI 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 any record… Read More »
Section 157 Delhi GST Act 2017 ( Section 157 Delhi GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER XI 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 Appellate Tribunal… Read More »
Section 156 Delhi GST Act 2017 ( Section 156 Delhi GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER XI 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 Code. Delhi… Read More »
Section 155 Delhi GST Act 2017 ( Section 155 Delhi GST Act 2017 explains Burden of Proof and is covered in CHAPTER XI 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. Delhi GST Act 2017 Delhi GST… Read More »
Section 154 Delhi GST Act 2017 ( Section 154 Delhi GST Act 2017 explains Power to take samples and is covered in CHAPTER XI MISCELLANEOUS ) Power to take samples 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… Read More »