The Central Goods and Services Act, 2017 (CGST Act) Section 23 – Persons not liable for registration. (1) The following persons shall not be liable to registration namely:–– (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under
The Central Goods and Services Act, 2017 (CGST Act) Section 22 – Persons liable for registration (1) Every supplier shall be liable to be registered under this Act in the State or Union territory other than special category States, from where he makes a taxable supply of goods or services or both if his aggregate
Section 25 of The Indian Evidence Act, 1872 25. Confession to police officer not to be proved.—No confession made to a police officer1, shall be proved as against a person accused of any offence.—No confession made to a police officer1, shall be proved as against a person accused of any offence.” Complete: the-indian-evidence-act-1872
Section 23 of The Indian Evidence Act, 1872 23. Admissions in civil cases, when relevant.—In civil cases no admission is relevant, if it is made either upon an express condition that evidence of it is not to be given, or under circumstances from which the Court can infer that the parties agreed together that evidence
Section 24 of The Indian Evidence Act, 1872 24. Confession caused by inducement, threat or promise, when irrelevant in criminal proceeding.—A confession made by an accused person is irrelevant in a criminal proceeding, if the making of the confession appears to the Court to have been caused by any inducement, threat or promise,1 having reference
Section 22 of The Indian Evidence Act, 1872 22. When oral admissions as to contents of documents are relevant.—Oral admissions as to the contents of a document are not relevant, unless and until the party proposing to prove them shows that he is entitled to give secondary evidence of the contents of such document under
Section 21 of The Indian Evidence Act, 1872 21. Proof of admissions against persons making them, and by or on their behalf.—Admissions are relevant and may be proved as against the person who makes them, or his representative in interest; but they cannot be proved by or on behalf of the person who makes them
The Central Goods and Services Act, 2017 (CGST Act) Section 21 – Manner of recovery of credit distributed in excess. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit the excess credit so distributed shall
The Central Goods and Services Act, 2017 (CGST Act) Section 20 – Manner of distribution of credit by Input Service Distributor 1) The Input Service Distributor shall distribute the credit of central tax as central tax or integrated tax and integrated tax as integrated tax or central tax by way of issue of a document
Section 20 of The Indian Evidence Act, 1872 20. Admissions by persons expressly referred to by party to suit.—Statements made by persons to whom a party to the suit has expressly referred for information in reference to a matter in dispute are admissions. Illustration The question is, whether a horse sold by A to B