Power to take samples authorises tax officers to collect goods samples from taxable persons and issue receipts for compliance. The Commissioner or an authorised officer may take samples of goods from any taxable person's possession when considered necessary for GST administration, and must provide a receipt for any samples taken to ensure record-keeping and chain-of-custody.
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 authorises tax officers to collect goods samples from taxable persons and issue receipts for compliance.
The Commissioner or an authorised officer may take samples of goods from any taxable person's possession when considered necessary for GST administration, and must provide a receipt for any samples taken to ensure record-keeping and chain-of-custody.
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