Chapter 25: Miscellaneous Provisions

Chapter 25: Miscellaneous Provisions

Home GST Law Chapter 25: Miscellaneous Provisions
Miscellaneous_Provisions

Section 147 : Indemnity – Miscellaneous Provisions

147. Indemnity (1) No legal proceedings shall lie against any goods and services tax officer, for anything which is done or intended to be done...
Miscellaneous_Provisions

Section 148 : Disclosure of information by a public servant – Miscellaneous Provisions

148. Disclosure of information by a public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance...
Miscellaneous_Provisions

Section 149 : Publication of information respecting persons in certain cases – Miscellaneous Provisions

149. Publication of information respecting persons in certain cases (1) If the Competent Authority is of opinion that it is necessary or expedient in the...
Miscellaneous_Provisions

Section 150 : Assessment proceedings, etc. not to be invalid on certain grounds –...

150. 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...
Miscellaneous_Provisions

Section 151 : Rectification of mistakes or errors apparent from record – Miscellaneous Provisions

151. Rectification of mistakes or errors apparent from record Without prejudice to the provisions of section 150, and notwithstanding anything contained in any other provisions...
Miscellaneous_Provisions

Section 152 : Bar of jurisdiction of civil courts – Miscellaneous Provisions

152. Bar of jurisdiction of civil courts Save as provided by section 106 and 107, no civil court shall have jurisdiction to deal with or...
Miscellaneous_Provisions

Section 153 : Levy of fees – Miscellaneous Provisions

153. Levy of fees Wherever a copy of any order or document is to be provided to any person on an application made by him...
Miscellaneous_Provisions

Section 154 : Power of Central (or State) Government to make rules – Miscellaneous...

154. Power of Central (or State) Government to make rules (1) The Central Government (or the State Government) may, on the recommendation of the Council,...
Miscellaneous_Provisions

Section 155 : General power to make Regulations – Miscellaneous Provisions

155. General power to make Regulations (1) The Commissioner may make regulations consistent with this Act and rules, generally to carry out the purposes of...
Miscellaneous_Provisions

Section 156 : Delegation of powers – Miscellaneous Provisions

156. Delegation of powers The Competent Authority may, by notification in the Gazette direct that subject to such conditions, if any, as may be...

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