Daily Archives: June 10, 2018

Section 122 of Sikkim GST Act 2017 : Penalty for certain offences

By | June 10, 2018

Section 122 of Sikkim GST Act 2017 [ Section 122 of Sikkim GST Act 2017 explains Penalty for certain offences and is covered in  CHAPTER XIX OFFENCES AND PENALTIES]  [ Enforced with effect from 1-7-2017. ] Penalty for certain offences 122. (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or… Read More »

Section 162 of Sikkim GST Act 2017 : Bar on jurisdiction of civil courts

By | June 10, 2018

Section 162 of Sikkim GST Act 2017 [ Section 162 of Sikkim GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Bar on jurisdiction of civil courts 162. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with… Read More »

Section 161 of Sikkim GST Act 2017 : Rectification of errors apparent on the face of record

By | June 10, 2018

Section 161 of Sikkim GST Act 2017 [ Section 161 of Sikkim GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and notwithstanding anything… Read More »

Section 160 of Sikkim GST Act 2017 : Assessment , proceedings, etc. not to be invalid on certain grounds

By | June 10, 2018

Section 160 of Sikkim GST Act 2017 [ Section 160 of Sikkim GST Act 2017 explains Assessment , proceedings, etc. not to be invalid on certain grounds and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Assessment , proceedings, etc. not to be invalid on certain grounds 160. (1) No assessment, re-assessment, adjudication, review, revision,… Read More »

Section 159 of Sikkim GST Act 2017 : Publication of information in respect of persons in certain cases

By | June 10, 2018

Section 159 of Sikkim GST Act 2017 [ Section 159 of Sikkim GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised… Read More »

Section 158 of Sikkim GST Act 2017 : Disclosure of information by a public servant

By | June 10, 2018

Section 158 of Sikkim GST Act 2017 [ Section 158 of Sikkim GST Act 2017 explains Disclosure of information by a public servant and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced… Read More »

Section 157 of Sikkim GST Act 2017 : Protection of action taken under this Act

By | June 10, 2018

Section 157 of Sikkim GST Act 2017 [ Section 157 of Sikkim GST Act 2017 explains Protection of action taken under this Act and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President,… Read More »

Section 156 of Sikkim GST Act 2017 : Persons deemed to be public servants

By | June 10, 2018

Section 156 of Sikkim GST Act 2017 [ Section 156 of Sikkim GST Act 2017 explains Persons deemed to be public servants and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Persons deemed to be public servants 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning… Read More »

Section 155 of Sikkim GST Act 2017 : Burden of Proof

By | June 10, 2018

Section 155 of Sikkim GST Act 2017 [ Section 155 of Sikkim GST Act 2017 explains Burden of Proof and is covered in  CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] 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… Read More »