Power to take samples: authorised officers may take goods samples from taxable persons and must give receipts. The Commissioner or an officer authorised by him is empowered to take samples of goods from the possession of any taxable person when considered necessary and must provide a receipt for any samples taken, serving as an administrative inspection and evidence-preservation mechanism under the goods and services tax regime.
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.
Power to take samples: authorised officers may take goods samples from taxable persons and must give receipts.
The Commissioner or an officer authorised by him is empowered to take samples of goods from the possession of any taxable person when considered necessary and must provide a receipt for any samples taken, serving as an administrative inspection and evidence-preservation mechanism under the goods and services tax regime.
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