Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy...
Section 67 limits GST search-and-seizure powers to confiscable goods and documents, books or things useful or relevant to proceedings. Currency is excluded from goods and, under a contextual ejusdem generis reading, ordinarily cannot be retained as a thing merely because its source is questioned. Seizure and continued retention require recorded reasons, compliance with prescribed seizure procedures, and observance of statutory return periods. Recovery powers cannot be used at the search stage to secure a prospective demand. Where cash is taken without lawful authority, return of the principal does not cure the deprivation; accrued interest may be payable as restitution, distinct from delayed-refund interest.
Section 67 limits GST search-and-seizure powers to confiscable goods and documents, books or things useful or relevant to proceedings. Currency is excluded from goods and, under a contextual ejusdem generis reading, ordinarily cannot be retained as a thing merely because its source is questioned. Seizure and continued retention require recorded reasons, compliance with prescribed seizure procedures, and observance of statutory return periods. Recovery powers cannot be used at the search stage to secure a prospective demand. Where cash is taken without lawful authority, return of the principal does not cure the deprivation; accrued interest may be payable as restitution, distinct from delayed-refund interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4927 
