Amendment to Section 152 of the Central Goods and Services Tax Act
The amendment to Section 152 of the Central Goods and Services Tax Act involves two main changes. Firstly, in sub-section (1), the phrase "of any individual return or part thereof" is removed, which implies that the scope of this section is being broadened. Furthermore, the amendment includes an additional requirement that individuals must be given an opportunity to be heard before any proceedings under the Act are carried out. This ensures that the person concerned has a chance to present their case or defense. Secondly, sub-section (2) of Section 152 is entirely removed. The omission of this sub-section suggests a simplification or change in the procedural aspects previously covered by it. These amendments collectively aim to enhance fairness and transparency in the proceedings under the Central Goods and Services Tax Act by ensuring individuals are heard before actions are taken against them.
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Amendment of section 152.
120. In section 152 of the Central Goods and Services Tax 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;
