Access to FORM GST DRC-07 granted to zonal anti-evasion authorities to issue notices when vehicles are detained. Zonal Anti-evasion authorities may access the back-office system to generate FORM GST DRC-07 for registered taxable persons not registered in their zone when those persons' vehicles are detained within the authority's territorial jurisdiction; access is strictly limited to generation of that form and existing territorial jurisdictional boundaries remain unchanged.
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.
Access to FORM GST DRC-07 granted to zonal anti-evasion authorities to issue notices when vehicles are detained.
Zonal Anti-evasion authorities may access the back-office system to generate FORM GST DRC-07 for registered taxable persons not registered in their zone when those persons' vehicles are detained within the authority's territorial jurisdiction; access is strictly limited to generation of that form and existing territorial jurisdictional boundaries remain unchanged.
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