The Central Goods and Services Act, 2017 (CGST Act) Section 140 – Transitional arrangements for input tax credit (1) A registered person, other than a person opting to pay tax under section 10 shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit of eligible duties carried forward in the return relating
Section 60 of The Indian Evidence Act, 1872 60. Oral evidence must be direct.—Oral evidence must, in all cases whatever, be direct; that is to say— If it refers to a fact which could be seen, it must be the evidence of a witness who says he saw it; If it refers to a fact
Section 59 of The Indian Evidence Act, 1872 59. Proof of facts by oral evidence.—All facts, except the 1[contents of documents or electronic records], may be proved by oral evidence.—All facts, except the 1[contents of documents or electronic records], may be proved by oral evidence.” Complete: the-indian-evidence-act-1872
Section 58 of The Indian Evidence Act, 1872 58 Facts admitted need not be proved. —No fact need to be proved in any proceeding which the parties thereto or their agents agree to admit at the hearing, or which, before the hearing, they agree to admit by any writing under their hands, or which by
Section 57 of The Indian Evidence Act, 1872 57. Facts of which Court must take judicial notice.—The Court shall take judicial notice of the following facts:— (1) All laws in force in the territory of India;] (2) All public Acts passed or hereafter to be passed by Parliament 2[of the United Kingdom], and all local
The Central Goods and Services Act, 2017 (CGST Act) Section 139 – Migration of existing taxpayers (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in
Section 56 of The Indian Evidence Act, 1872 56. Fact judicially noticeable need not be proved.—No fact of which the Court will take judicial notice need to be proved. Complete: the-indian-evidence-act-1872
The Central Goods and Services Act, 2017 (CGST Act) Section 138 – Compounding of offences (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case
The Central Goods and Services Act, 2017 (CGST Act) Section 137 – Compounding of offences. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of
Section 55 of The Indian Evidence Act, 1872 55. Character as affecting damages.—In civil cases, the fact that the character of any person is such as to affect the amount of damages which he ought to receive, is relevant. Explanation.—In sections 52, 53, 54 and 55, the word “character” includes both reputation and disposition; but