Good and Service Tax (GST)

(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or […]

(1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act,

(1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees

All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21

Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such

The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person,

Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case

(1) No information of any individual return or part thereof with respect to any matter given for the purposes of

(1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may