Inspection, Search, Seizure powers limited to exceptional circumstances and require Joint Commissioner authorization to protect government revenue. The chapter describes the GST legal framework for Inspection, Search, Seizure and Arrest as exceptional deterrent measures against willful tax evasion, listing empowering provisions and procedural rules. It requires written authorization by an officer of the rank of Joint Commissioner or above for inspections, searches and seizures, permits deputation in writing, and limits arrests to specified offences where the tax involved exceeds the prescribed threshold, alongside rules for bonds, release and handling of seized goods.
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.
Inspection, Search, Seizure powers limited to exceptional circumstances and require Joint Commissioner authorization to protect government revenue.
The chapter describes the GST legal framework for Inspection, Search, Seizure and Arrest as exceptional deterrent measures against willful tax evasion, listing empowering provisions and procedural rules. It requires written authorization by an officer of the rank of Joint Commissioner or above for inspections, searches and seizures, permits deputation in writing, and limits arrests to specified offences where the tax involved exceeds the prescribed threshold, alongside rules for bonds, release and handling of seized goods.
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