Daily Archives: September 30, 2017

Section 160 Kerala GST Ordinance 2017 : Assessment proceedings, etc. not to be invalid on certain ground

By | September 30, 2017

Section 160 Kerala GST Ordinance 2017 [ Section 160 Kerala GST Ordinance 2017 explains Assessment proceedings, etc. not to be invalid on certain ground and is covered in CHAPTER XXI MISCELLANEOUS ] Assessment proceedings, etc. not to be invalid on certain ground 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued,… Read More »

Section 159 Kerala GST Ordinance 2017 : Publication of information in respect of persons in certain cases

By | September 30, 2017

Section 159 Kerala GST Ordinance 2017 [ Section 159 Kerala GST Ordinance 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 the opinion… Read More »

Section 158 Kerala GST Ordinance 2017 : Disclosure of information by a public servant

By | September 30, 2017

Section 158 Kerala GST Ordinance 2017 [ Section 158 Kerala GST Ordinance 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 Ordinance, or in any record… Read More »

Section 157 Kerala GST Ordinance 2017 : Protection of action taken under this Ordinance

By | September 30, 2017

Section 157 Kerala GST Ordinance 2017 [ Section 157 Kerala GST Ordinance 2017 explains Protection of action taken under this Ordinance  and is covered in CHAPTER XXI MISCELLANEOUS ] Protection of action taken under this Ordinance 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 Kerala GST Ordinance 2017 : Persons deemed to be public servants

By | September 30, 2017

Section 156 Kerala GST Ordinance 2017 [ Section 156 Kerala GST Ordinance 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 Ordinance shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860… Read More »

Section 155 Kerala GST Ordinance 2017 : Burden of Proof

By | September 30, 2017

Section 155 Kerala GST Ordinance 2017 [ Section 155 Kerala GST Ordinance 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 Ordinance, the burden of proving such claim shall lie on such person. Kerala GST Ordinance 2017 Kerala GST… Read More »

Section 154 Kerala GST Ordinance 2017 : Power to take samples

By | September 30, 2017

Section 154 Kerala GST Ordinance 2017 [ Section 154 Kerala GST Ordinance 2017 explains Power to take samples and is covered in CHAPTER XXI 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 »

Section 153 Kerala GST Ordinance 2017 : Taking assistance from an expert

By | September 30, 2017

Section 153 Kerala GST Ordinance 2017 [ Section 153 Kerala GST Ordinance 2017 explains Taking assistance from an expert  and is covered in CHAPTER XXI MISCELLANEOUS ] Taking assistance from an expert 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of… Read More »

Section 152 Kerala GST Ordinance 2017 : Bar on disclosure of information

By | September 30, 2017

Section 152 Kerala GST Ordinance 2017 [ Section 152 Kerala GST Ordinance 2017 explains Bar on disclosure of information  and is covered in CHAPTER XXI MISCELLANEOUS ] Bar on disclosure of information 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the… Read More »

Section 151 Kerala GST Ordinance 2017 : Power to collect statistics

By | September 30, 2017

Section 151 Kerala GST Ordinance 2017 [ Section 151 Kerala GST Ordinance 2017 explains Power to collect statistics and is covered in CHAPTER XXI MISCELLANEOUS ]  Power to collect statistics 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or… Read More »