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Power to take samples: authority to sample goods from taxable persons with a mandatory receipt requirement under GST law. Section 154 authorises the Commissioner or an authorised officer to take samples of goods from any taxable person when considered necessary and mandates that a receipt be provided for any samples taken, serving as a procedural safeguard during GST inspections.
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.
<h1>Power to take samples: authority to sample goods from taxable persons with a mandatory receipt requirement under GST law.</h1> Section 154 authorises the Commissioner or an authorised officer to take samples of goods from any taxable person when considered necessary and mandates that a receipt be provided for any samples taken, serving as a procedural safeguard during GST inspections.
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