Check-posts and barriers authority permits notification-based establishment to prevent tax evasion and collection of dues. The government may, by notification in the official Gazette, set up check-posts or barriers at any place within the jurisdiction to prevent evasion of tax and other dues under the Value Added Tax framework, vesting administrative authority to establish physical control points for enforcement of tax obligations.
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.
Check-posts and barriers authority permits notification-based establishment to prevent tax evasion and collection of dues.
The government may, by notification in the official Gazette, set up check-posts or barriers at any place within the jurisdiction to prevent evasion of tax and other dues under the Value Added Tax framework, vesting administrative authority to establish physical control points for enforcement of tax obligations.
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