Monthly Archives: January 2018

Section 160 of Nagaland GST Act 2017 ( Section 160 of Nagaland 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 of Nagaland GST Act 2017 ( Section 159 of Nagaland 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 of Nagaland GST Act 2017 ( Section 158 of Nagaland 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 of Nagaland GST Act 2017 ( Section 157 of Nagaland 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 of Nagaland GST Act 2017 ( Section 156 of Nagaland 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 of Nagaland GST Act 2017 ( Section 155 of Nagaland 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. Nagaland GST Act 2017… Read More »

Section 154 of Nagaland GST Act 2017 ( Section 154 of Nagaland GST Act 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… Read More »

Section 153 of Nagaland GST Act 2017 ( Section 153 of Nagaland GST Act 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… Read More »

Section 152 of Nagaland GST Act 2017 ( Section 152 of Nagaland GST Act 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,… Read More »

Section 151 of Nagaland GST Act 2017 ( Section 151 of Nagaland GST Act 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… Read More »