Section 159- Publication of information in respect of persons in certain cases
- This section states that competent authority shall have a power to publish the names and other details of person in default.
- The competent authority may ensure that the following details are published:
- Name of person, and
- Other details relating to proceeding or prosecutions under the Act, if related to such person.
- In addition to above, the competent authority may also decide that the following details are published:
- In case of firm- name of partners
- In case of company- name of directors/ managing agents/ secretaries & treasurers/ managers.
- In case of association of persons- name of members
Section 160- Assessment proceedings, etc., not to be invalid on certain grounds
- No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance
- The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case maybe, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, continued or finalised pursuant to such notice, order or communication.
Section 161- Rectification of errors apparent on the face of record
- This section states the rectification of error or mistake apparent by the authority who issued the document or on being brought to attention CGST/SGST authority or the affected person.
- The error may be-
- Factual
- Legal
- Clerical
- These are rectifiable once it is shown that they are apparent on face of the record.
- The time limit allowed in this case is 3 months.
- If any such rectification adversely affects any person, it is required that principles of natural justice be followed in these proceedings also.
Section 162- Bar on jurisdiction of civil courts
- This section states that 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 in this Act.
Section 163- Levy of fee
- This section states that the Central Government can collect fees as may be prescribed on a copy of any order or document provided to any person on an application made by him for that purpose.
Section 164- Power of government to make rules
- The government may or on the recommendation, by notification can make rules for carrying out the provisions for this Act.
- Without prejudice to sub-section (1), the government may make rules or regulations for all or any of the matters which are required by this Act or may be prescribed.
- This section also includes the power to retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.
- If anyone contravene the above rules shall be liable to a penalty not exceeding 10000 rupees.
Section 165- Power to make regulation
- The Board may, by notification, make regulations consistent with this Act and the rules there under to carry out the provisions of this Act.
Section 166- Laying of rules, regulations and notifications
- This section clarifies that every rule, regulation and notification should be laid before the Parliament, as soon as may be after it is made or issued, when the Parliament is in session, for a total period of 30 days which may be comprised in one session or in two or more successive sessions. Before the expiry of the session or successive sessions both Houses may make suitable modifications and would have effect in such modified form.
Section 167- Delegation of powers
- This section states that the commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this act may be exercisable also by another authority or officer.
