Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 30-4-2018 – There are certain miscellaneous provisions in GST law, which are relevant for taxpayers as well as tax administration, viz, Bar of Jurisdiction of Civil Court (Section 162) Levy of Fees (Section 163) Power of Central (or State ) Government to make Rules (Section 164) General power to make Regulations (Section 165) Laying of Rules, regulations and notification (Section 166) Delegation of Powers (Section 167) Instructions to GST officers (Section 168) Service of Notice in certain Circumstances (Section 169) Rounding off of Tax etc (Section 170) Removal of Difficulties (Section 172) Bar of Jurisdiction of Civil Court Section 162 of the GST Act provides for a bar on the jurisdiction of Civil Courts in matters under the provisions of GST law. It provides that except for appeal to High Court or Supreme Court of India, no other Court will have jurisdiction to deal with or decide any question arising from or relatin
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cific penalty has been provided for such rules. Laying of Rules, regulations and notification As provided in section 166 of the GST Act, every regulation made by the Board, every notification issued by Government under this Act will be placed before Parliament or State Legislature as soon as may be, when they are in session for a total period of more than 30 days. This period may comprise in one sitting of session or two sittings of session. In case House agree on a modification, withdrawal in the rule or notification already notified, Such notification, rule or regulation thereafter will have effect only in modified version but it will have no effect on the actions already taken in previous version of rule or notification. General power to make Regulations Section 165 of the GST Act gives power to the Board to make regulations to carry out the purposes of the Act. It is important that the regulations so made has to be consistent with the provisions of the Act. Delegation of Powers The
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a tax practitioner holding authority to appear in the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxpayer, or (b) By registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised agent, if any at his last known place of business or residence, or (c) By sending a communication to his e-mail address, provided at the time of registration or as amended from time to time or (d) By making it available on common portal, or (e) By publication in a newspaper circulating in the locality of taxpayer or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain, or (f) If none of the above is practicable, by affixing it in some conspicuous place on his last known place of business or residence address, or (g) If such affixing is also not practicable, by affixing a cop
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