TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Bill 2021: Amendments to Section 152 of CGST Act Emphasize Right to Hearing Before Using Information.</h1> Clause 111 of the Finance Bill, 2021 proposes amendments to section 152 of the Central Goods and Services Tax Act. It removes the phrase 'of any individual return or part thereof' from sub-section (1) and adds that information obtained under sections 150 and 151 cannot be used in proceedings without offering the concerned person an opportunity to be heard. Additionally, sub-section (2) is to be omitted. These changes emphasize the right to a hearing before using information in legal proceedings under the Act.
TaxTMI 
TaxTMI 
