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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: authority to take goods samples from taxable persons, with receipt and limited officer empowerment.</h1> The Commissioner of CGST/SGST or an authorised officer may take samples of goods from the possession of any taxable person when considered necessary, and must provide a receipt for any samples so taken, establishing an inspection power with a procedural receipt safeguard.

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