https://www.taxtmi.com/article/detailed?id=9857 Investigation under the GST regime authorizes proper officers to inspect, search and seize premises, goods and documents upon satisfaction of tax evasion, with limited copying rights for persons whose documents are seized. A national tax intelligence agency conducts intelligence based enforcement exposing schemes like undervaluation, wrongful exemptions, fraudulent input tax credit claims and refund frauds. Jurisdictional issues include non entitlement to insist on lawyer presence during GST examinations, bar on advance rulings where investigations are pending, departmental discretion over investigation location and officer, distinction between tax adjudication and statutory investigations, and permitted dual intelligence actions by central or state authorities. en-us Tue, 22 Jun 2021 09:16:10 +0530 Tue, 22 Jun 2021 09:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9857 Investigation under the GST regime authorizes proper officers to inspect, search and seize premises, goods and documents upon satisfaction of tax evasion, with limited copying rights for persons whose documents are seized. A national tax intelligence agency conducts intelligence based enforcement exposing schemes like undervaluation, wrongful exemptions, fraudulent input tax credit claims and refund frauds. Jurisdictional issues include non entitlement to insist on lawyer presence during GST examinations, bar on advance rulings where investigations are pending, departmental discretion over investigation location and officer, distinction between tax adjudication and statutory investigations, and permitted dual intelligence actions by central or state authorities. Articles Goods and Services Tax - GST Tue, 22 Jun 2021 09:16:10 +0530 https://www.taxtmi.com/article/detailed?id=9857