Jurisdiction/power to seize goods - Once it was admitted to the ...

GST

August 27, 2019

Jurisdiction/power to seize goods - Once it was admitted to the assessee during the course of the survey that it had not recorded the goods found stored at his disclosed place of business in the regular books of account, a presumption of the goods having been "secreted" did arise, constructively, however this presumption is rebuttable - directed to release the goods after paying 50% tax & penalty and security for balance

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Jurisdiction/power to seize goods - Once it was admitted to the ...

GST

August 27, 2019

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