Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
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Form GST ADT-02 issued after a GST audit under Rule 101(5) communicates audit findings to the registered person as required by section 65(6) of the Central Goods and Services Tax Act, 2017. The communication is administrative in nature and does not by itself create authority to recover tax or other dues. Any action consequential to the audit findings, including recovery proceedings, must be initiated and pursued separately in accordance with the Act.
Form GST ADT-02 issued after a GST audit under Rule 101(5) communicates audit findings to the registered person as required by section 65(6) of the Central Goods and Services Tax Act, 2017. The communication is administrative in nature and does not by itself create authority to recover tax or other dues. Any action consequential to the audit findings, including recovery proceedings, must be initiated and pursued separately in accordance with the Act.
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