M.Com, FCA, FCS, ACIS(UK), PhD, D.Litt- Managing Partner, Agarwal Sanjiv & Company, Chartered Accountants, Jaipur ; Author of over 35 books of professional interests including Goods and Services Tax (GST), Service Tax, LLPs, Capital Market, Corporate Governance, Company Law etc; Also written thousands of Articles published in various journals and websites including TMI. Member of Indirect Tax Committee of ICAI-2010; Member of Secretarial Standards Board of ICSI (2003, 2007, 2009, 2014 and 2018); Member of Expert Advisory Board of ICSI (2010-13, 2015-16 and 2016-17). Actively associated on Indirect Taxes with ICAI / ICSI / Chambers. Participated in various conferences on topics of professional interests. Domain areas - Indirect Taxes including Service Tax, Goods and Services Tax(GST); Corporate Laws and Corporate Governance; Also a qualified Insolvency Professional (IP). Dr. Agarwal has been on the board of many companies including banks and has chaired audit committee of board of all such companies. These inter alia, include Jaipur Stock Exchange Ltd., Compucom Software Ltd., State Bank of Bikaner & Jaipur, Jammu & Kashmir Bank Ltd., Rajasthan, Financial Corporation Ltd. etc. He may be contacted at [email protected] / [email protected]
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GST document presumptions shift proof burdens, but loose papers and searches require corroboration and proper-officer authority.
Section 144 of the CGST Act creates a rebuttable presumption that documents tendered by the prosecution are genuine unless disproved. Loose sheets, slips, and diaries are not ordinarily books of account and require authentication and independent corroboration before supporting a tax addition. Entries in accounts alone cannot establish liability. Seized material must have a clear legal and factual nexus with an actual taxable supply. Investigation, search, and seizure must also be undertaken by a proper officer, since subsequent proceedings cannot rest on an invalid foundation. (AI Summary)
Goods and Services Tax - GST
Uncrystallized provident fund interest and damages remain contingent liabilities, allowing resolution plans to preserve CIRP certainty and timelines.
Provident-fund sums due to employees are excluded from the liquidation estate, but statutory interest and damages that were not determined before commencement of the corporate insolvency resolution process may be contingent liabilities. A resolution plan may provide for determined provident-fund dues without separately providing for uncrystallised interest and damages. The committee of creditors may reserve an amount for such contingencies, but is not required to do so merely because liability may later arise. Resolution applicants must be able to identify assumed liabilities within the fixed insolvency timeline. (AI Summary)
Goods and Services Tax - GST
GST compliance developments expand appeal access, require registered lease agreements for business premises, and reschedule policy deliberations.
GST portal functionality permits appeals in Form GST APL-01 against demand orders reflecting NIL or zero demand where the disputed amount was paid before the order was issued. Removal of portal validation restrictions enables taxpayers to pursue their statutory appellate remedy despite the absence of an outstanding quantified demand in the order. For GST registration or amendment in Rajasthan, rent or lease agreements for a principal or additional place of business must be registered with the Sub-Registrar; an unregistered agreement is insufficient. (AI Summary)
Goods and Services Tax - GST
GST statutory charges remain subordinate to insolvency distribution priorities, preventing tax authorities from claiming secured creditor status.
GST dues secured by a statutory first charge under section 82 of the CGST Act do not acquire secured-creditor status in corporate insolvency. Section 82 is subject to the Insolvency and Bankruptcy Code, which governs claim treatment, priority and distribution. Government tax claims are dealt with under the insolvency distribution waterfall and cannot be elevated to secured claims solely by reason of a statutory charge. Additional tax liabilities created through scrutiny during the moratorium may be rejected from the insolvency claim process. (AI Summary)
Goods and Services Tax - GST
E-way bill compliance governs goods movement, portal validation, transit inspection safeguards, and treatment of minor documentation errors.
E-way bill compliance governs movement of consignments exceeding the prescribed threshold, assessed per consignment rather than by the aggregate value carried in a vehicle. Movement particulars must be generated and validated on the common portal. Intercepting officers may verify prescribed documents, devices and goods, subject to online reporting requirements and safeguards against repeated physical verification without specific tax-evasion information. Minor typographical errors in specified e-way bill particulars do not warrant confiscation, while penalty proceedings after detention or seizure are subject to prescribed notice and order timelines. (AI Summary)
Goods and Services Tax - GST
Goods-in-transit inspection requires prescribed transport documents and permits detention, seizure, confiscation, and penalties for non-compliance.
GST inspection of goods in movement permits interception of a conveyance carrying goods in transit for verification of prescribed documents, devices and goods. The person in charge must carry the required transport records, including applicable invoice, bill of supply, delivery challan and e-way bill, produce them on interception, and allow inspection. Documentary deficiencies or supplies contrary to GST requirements may result in detention, seizure, confiscation and penalties. A transporter may upload portal details where verification holds up a consignment beyond 30 minutes. (AI Summary)
Goods and Services Tax - GST
Provisional release of seized GST goods requires bond and security, with non-production triggering encashment and adjustment of liabilities.
Provisional release of seized GST goods requires a bond for the value of goods and bank guarantee security for applicable tax, interest and penalty, or payment of those amounts. Failure to produce the goods as required permits encashment and adjustment of the security. Specified seized goods may be disposed of promptly because of perishability, hazardous nature, depreciation, storage constraints or other relevant considerations. Authorised purchase of goods or services may verify invoice or bill-of-supply issuance, with refund required upon return and cancellation of the earlier invoice or bill. (AI Summary)
Goods and Services Tax - GST
GST inspection, search and seizure procedures govern authorization, seizure orders, provisional release, and perishable goods disposal.
GST inspection, search and seizure require prescribed authorisation, seizure and prohibition forms, with inventory and custodial safeguards for seized goods. Provisional release requires a bond and bank-guarantee security covering applicable tax, interest and penalty; non-production permits encashment and adjustment. Perishable or hazardous goods may be released on payment of the lower of market price or tax, interest and penalty payable, while non-payment may result in disposal and adjustment of sale proceeds against dues. (AI Summary)
Goods and Services Tax - GST
GST search safeguards require valid authorisation, independent witnesses, documented seizure procedures, and time-bound return or release of seized property.
GST search operations require valid authorisation from an officer of at least Joint Commissioner rank, based on reasons to believe that confiscable goods or relevant records are concealed. Seizable items may be seized or detained, subject to access to copies of records, limited retention, provisional release of goods, timely notice requirements and preparation of an inventory. Searches must follow Criminal Procedure Code safeguards, including independent witnesses, warrant production, identity disclosure, personal-search safeguards, preparation and signing of a panchnama or mahazar, and delivery of records to the affected person. (AI Summary)
Goods and Services Tax - GST
Release of perishable and hazardous seized goods requires prescribed payment, with disposal and adjustment permitted upon default.
Rule 141 of the CGST Rules, 2017 regulates the forthwith release of seized goods or things that are perishable or hazardous in nature. Release is conditional upon the taxable person paying the lower of the market price of the goods or things and the tax, interest and penalty payable or that may become payable. Upon proof of payment, the proper officer must issue a release order in FORM GST INS-05. (AI Summary)
Goods and Services Tax - GST
GST confiscation and seizure safeguards govern search, custody, access to copies, inventories, and timely return of unrelied material.
GST search and seizure powers apply where an officer has reasons to believe that goods are liable to confiscation, including for tax-evasive contraventions, unaccounted taxable goods, unregistered taxable supplies, and unlawful carriage of goods. Seized material may be retained only as necessary for examination, inquiry, proceedings, or prosecution. Persons may obtain copies of seized documents unless this prejudices investigation. Unrelied material and goods for which no timely notice is issued must be returned, subject to the applicable extension mechanism. Seizure requires a prescribed order and inventory, while impracticable seizure may be replaced by a prohibition order. (AI Summary)
Goods and Services Tax - GST
GST search and seizure powers require reasons to believe, authorised action, and safeguards for warrants, access, and seizure orders.
GST search and seizure requires a Joint Commissioner-level proper officer to have reasons to believe that confiscation-liable goods or records useful or relevant to proceedings are secreted at a place. Search may cover any premises or vehicle and may be conducted personally or through an authorised officer. On denial of access, authorised officers may seal or break open premises, electronic devices, boxes or receptacles where relevant goods or records are suspected to be concealed. Authorisation is issued in FORM GST INS-01 and seizure requires FORM GST INS-02. (AI Summary)
Goods and Services Tax - GST
Toll collection rights as non-monetary consideration can make DBFOT road construction services taxable despite toll-access exemption.
GST on a DBFOT road concession may arise where toll-collection rights granted to a concessionaire are non-monetary, deferred consideration for highway-construction services. The arrangement may constitute barter, requiring valuation where consideration is not wholly in money. The subcontractor's construction supply to the concessionaire remains distinct from the concessionaire's supply to NHAI. Although road access on payment of toll is exempt, toll rights received as reciprocal or annuity-like consideration for construction form taxable consideration and fall outside that exemption. (AI Summary)
Goods and Services Tax - GST
Cheque dishonour liability remains criminal during personal insolvency, while moratorium may protect recovery of compensatory obligations.
Section 138 cheque-dishonour proceedings are treated as predominantly criminal, so moratoria under Sections 96 and 101 of the Insolvency and Bankruptcy Code do not restrain prosecution or personal criminal liability. The moratorium may, however, apply to recovery of unpaid compensation ordered in such proceedings because it operates in respect of debt obligations. Sections 124 and 128 are distinguished as bankruptcy-stage protections directed at actions against the debtor's property and preservation of the bankrupt estate. Unresolved issues remain on whether Section 138 is quasi-criminal and the extent to which Part III moratoria cover its compensatory component. (AI Summary)
Corporate Laws / IBC / SEBI
GST search safeguards require valid authorisation, documented reasons, independent witnesses, proper records, and criminal-procedure compliance during seizure proceedings.
GST search and seizure incorporates criminal-procedure safeguards for searches of premises and persons, search warrants, access to closed places, disposal of articles, and officer-led searches. The corresponding Bharatiya Nagarik Suraksha Sanhita framework is identified as applicable following replacement of the Code of Criminal Procedure. Searches require valid authorisation founded on recorded reasons, document identification number compliance, a valid warrant, independent witnesses, a lady officer for residential searches, and a panchnama listing recovered material. Videography may be used in sensitive premises. (AI Summary)
Goods and Services Tax - GST
GST search and seizure safeguards require recorded reasons, limited retention, detailed panchnama records, and immediate delivery of copies.
GST seizure requires recorded reasons to believe that tax has been evaded or is being evaded, issuance of a receipt, and retention only for the period necessary for examination, inquiry, proceedings or prosecution. A panchnama should comprehensively record the search, precise recovery and seizure details, inventory of material, safeguards against damage or interference, sealing arrangements, and signatures of officers, the searched person and independent witnesses. Immediate supply of a copy to the searched person is required. Incomplete or inaccurate seizure recording may undermine evidentiary value. (AI Summary)
Goods and Services Tax - GST
GST appellate procedure requires taxpayer-specific departmental appeals before territorially competent Tribunal Benches in common adjudication matters.
Departmental appeals from DGGI matters decided by a Common Adjudicating Authority require separate appeals for each taxpayer, filed by the respective jurisdictional Commissioner before the GSTAT Bench having territorial jurisdiction over that taxpayer. GSTAT has commenced or reorganised specified Benches, revised case classifications, released part-heard matters for reassignment, and required classification based on pleadings and legal issues. Proposed e-way bill enhancements, including final-recipient GSTIN capture and voluntary closure, are on hold until further notice; existing functionality continues unchanged. (AI Summary)
Goods and Services Tax - GST
Intelligence-based GST enforcement permits either tax administration to investigate, while duplicate adjudication on the same subject matter is barred.
Intelligence-based GST enforcement may be initiated by either the Central or State tax administration irrespective of taxpayer assignment. The authority commencing action may investigate, issue a show cause notice, adjudicate and recover. Parallel adjudicatory proceedings on the same subject matter are barred. Proceedings formally commence through issuance of a show cause notice; summons, searches, seizures and preliminary inquiries do not independently constitute adjudicatory proceedings. Both administrations may investigate until identical liability and contravention are established, but duplicate adjudication after an existing show cause notice is not permitted. (AI Summary)
Goods and Services Tax - GST
Reason to believe requires objective, relevant material and a rational nexus before inspection, search, arrest or other coercive action.
'Reason to believe' requires an objectively supportable, good-faith belief based on relevant facts and material, and is stronger than mere suspicion or subjective satisfaction. For inspection, search or arrest, the available material must bear a rational connection or live nexus to the belief and statutory purpose. Although conclusive proof is unnecessary at the initial stage, a bare assertion of satisfaction is insufficient. Judicial review may examine whether relevant grounds and a prima facie rational basis existed, without substituting the officer's assessment. (AI Summary)
Goods and Services Tax - GST
GST inspection powers require written reasons to believe, limited premises access, and separate authorisation before intrusive search measures.
GST inspection permits verification at taxable persons' business premises and locations connected with transport, storage, goods or records. Written authorisation based on reasons to believe is required where suppression of transactions or stock, excess input tax credit, tax-evasion contraventions, tax-unpaid goods, or evasive recordkeeping is suspected. Officers must remain within the authorised scope; inspection differs from search, and conversion to search requires separate authorisation. The procedure addresses authorisation, verification of premises, seizure and prohibition orders, provisional release, disposal, and subsequent proceedings. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
0 
14 May 2015 
2 Replies 
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