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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Jurisdiction to detain the goods - The squad officer can ...


Squad Officer Can Detain Goods Temporarily for Documentation Before Sending to Assessing Officer; Must Be Brief.

February 2, 2019

Case Laws     GST     HC

Jurisdiction to detain the goods - The squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmission to the jurisdictional assessing officer. It is not open to the squad officer to detain the goods beyond a reasonable period. The process can at best take a few hours.

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