Seizure and confiscation treated as distinct proceeding separate from tax recovery under amended GST law. Amendment narrows the cross-reference in Explanation 1(ii) of section 74 by substituting the listed provisions so that only sections 122 and 125 are ... Summary
Seizure and confiscation treated as distinct proceeding separate from tax recovery under amended GST law.
Amendment narrows the cross-reference in Explanation 1(ii) of section 74 by substituting the listed provisions so that only sections 122 and 125 are cited, thereby treating seizure and confiscation of goods and conveyances in transit as a distinct proceeding separate from recovery of tax.
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