https://www.taxtmi.com/circulars?id=70043 Vigilance and Enforcement units may act under Section 67 for inspection, search and seizure of business premises and warehouses, while Section 68 applies only to goods in transit. Where a discrepancy is found during survey between physically found goods and the goods declared in the books of account, further action under the relevant provisions of the State Act must be taken by the Vigilance/Enforcement unit itself. The powers under Section 68 must be exercised strictly in respect of goods in transit and in accordance with the established legal framework. en-us Fri, 09 Sep 2022 00:00:00 +0530 Fri, 08 May 2026 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70043 Vigilance and Enforcement units may act under Section 67 for inspection, search and seizure of business premises and warehouses, while Section 68 applies only to goods in transit. Where a discrepancy is found during survey between physically found goods and the goods declared in the books of account, further action under the relevant provisions of the State Act must be taken by the Vigilance/Enforcement unit itself. The powers under Section 68 must be exercised strictly in respect of goods in transit and in accordance with the established legal framework. Circulars GST - States Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70043