Power to take samples allows authorised officers to collect and receipt taxable persons' goods for GST examination. Power to take samples authorises the Commissioner or an authorised officer to take samples of goods from any taxable person when necessary for GST administration and requires that a receipt be provided for any samples so taken.
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 allows authorised officers to collect and receipt taxable persons' goods for GST examination.
Power to take samples authorises the Commissioner or an authorised officer to take samples of goods from any taxable person when necessary for GST administration and requires that a receipt be provided for any samples so taken.
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