INTRODUCTION

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....s. It provides a method which can effectively be used to unearth willful and organized evasion of tax dues. This Chapter provides the insight of the legal provisions and procedures in respect of Inspection, Search, Seizure and Arrest. The provisions of CGST Act, 2017 and CGST Rules, 2017 relevant to this Chapter are as under - Sr. No. Section / Rules Provision pertaining to 1. Section 67 Pow....

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..... Rule 141 Procedure in respect of seized goods 1.2. The options of Inspection, Search, Seizure and Arrest are exercised, only in exceptional circumstances and as a last resort, to protect the Government revenue. Therefore, to ensure that these provisions are used properly, effectively and the rights of taxpayers are also protected, it is stipulated that Inspection, Search or Seizure can only b....