Revised Model GST Law ( Nov 2016) Section 155 Revised Model GST Law ( Nov 2016) General power to make Regulations (1) The Commissioner may make regulations consistent with this Act and rules, generally to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing powers,… Read More »
Revised Model GST Law ( Nov 2016) Section 154 Revised Model GST Law ( Nov 2016) Power of Central (or State) Government to make rules (1) The Central Government (or the State Government) may, on the recommendation of the Council, make rules, including rules conferring the power to issue notifications with retrospective effect under those… Read More »
Revised Model GST Law ( Nov 2016) Section 153 Revised Model GST Law ( Nov 2016) Levy of fees 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 be prescribed, which may… Read More »
Revised Model GST Law ( Nov 2016) Section 152 Revised Model GST Law ( Nov 2016) Bar of jurisdiction of civil courts Save as provided by section 106 and 107, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done… Read More »
Revised Model GST Law ( Nov 2016) Section 151 Revised Model GST Law ( Nov 2016) Rectification of mistakes or errors apparent from record Without prejudice to the provisions of section 150, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or… Read More »
Revised Model GST Law ( Nov 2016) Section 150 Revised Model GST Law ( Nov 2016) Assessment proceedings, etc. not to be invalid on certain grounds (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated… Read More »
Revised Model GST Law ( Nov 2016) Section 149 Revised Model GST Law ( Nov 2016) Publication of information respecting persons in certain cases (1) If the Competent Authority is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to… Read More »
Revised Model GST Law ( Nov 2016) Section 148 Revised Model GST Law ( Nov 2016) Disclosure of information by a public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act, or in any record of evidence given in the course of any… Read More »
Revised Model GST Law ( Nov 2016) Section 147 Revised Model GST Law ( Nov 2016) Indemnity (1) No legal proceedings shall lie against any goods and services tax officer, for anything which is done or intended to be done in good faith under the Act or the rules. (2) No departmental proceedings shall lie… Read More »
Revised Model GST Law ( Nov 2016) Section 146 Revised Model GST Law ( Nov 2016) Persons discharging functions under the Act shall be deemed to be public servants All persons discharging functions under the Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860… Read More »