https://www.taxtmi.com/article/detailed?id=14549 Misapplication of the seizure provisions under Section 129 has led to failures to issue the statutory notice within seven days, to record reasons for detention, and to follow CBIC circular guidance; officers conducting interceptions must comply with the procedural safeguards in Section 129 so taxpayers can present their case. Section 130 is to be limited to instances showing an intent to evade tax or where documents are absent or insufficient, and commissionerates should train officers to prevent wrongful invocations and avoidable writs. en-us Mon, 02 Jun 2025 08:36:22 +0530 Mon, 02 Jun 2025 08:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14549 Misapplication of the seizure provisions under Section 129 has led to failures to issue the statutory notice within seven days, to record reasons for detention, and to follow CBIC circular guidance; officers conducting interceptions must comply with the procedural safeguards in Section 129 so taxpayers can present their case. Section 130 is to be limited to instances showing an intent to evade tax or where documents are absent or insufficient, and commissionerates should train officers to prevent wrongful invocations and avoidable writs. Articles Goods and Services Tax - GST Mon, 02 Jun 2025 08:36:22 +0530 https://www.taxtmi.com/article/detailed?id=14549