Misc Provisions [Section 153 , 154 , 155 , 157] - GST Ready Reckoner - GST

Misc Provisions Section 153 , 154 , 155 , 157 Taking assistance from expert [ Section 153 ] Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him. Power to take samples [ Section 154 ] The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. Burden of proof [ Section 155 ] Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Protection of action taken under this Act. [ Section 157 ] For anything which is in good faith done or intended to be done in good faith no suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the Appellate Tribunal. and also for anything which is done or intended to be done in good faith under this Act no suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act