Sampling power under GST permits authorised officers to take goods samples from a taxable person and issue a receipt. The Commissioner or an authorised officer may take samples of goods from a taxable person's possession where necessary, and must provide a receipt for the samples taken. The provision creates a limited administrative power to draw samples and requires acknowledgment by receipt.
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.
Sampling power under GST permits authorised officers to take goods samples from a taxable person and issue a receipt.
The Commissioner or an authorised officer may take samples of goods from a taxable person's possession where necessary, and must provide a receipt for the samples taken. The provision creates a limited administrative power to draw samples and requires acknowledgment by receipt.
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