Section 14: Amendment of section 152

The Bihar Goods and Services Tax (Amendment) Act, 2021State Act of Bihar · Act 16 of 2021

In section 152 of the principal Act, ––

(a) in sub-section (1),––

(i) the words “of any individual return or part thereof” shall be omitted;

(ii) after the words “any proceedings under this Act”, the words “without giving an opportunity of being heard to the person concerned” shall be inserted;

(b) sub-section (2) shall be omitted.

Where this provision sits

Act	The Bihar Goods and Services Tax (Amendment) Act, 2021
Section	14
Marginal note	Amendment of section 152
Jurisdiction	State of Bihar
Status	In force as published by the source

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