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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Drawal of samples permits tax officials to take goods samples from taxable persons with an obligatory receipt issued.</h1> Drawal of samples empowers the Commissioner of CGST/SGST or an officer authorized by the Commissioner to take samples of goods from the possession of any taxable person when considered necessary, and requires that a receipt be provided to the taxable person for any samples so taken.

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