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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Search and seizure - reasons to believe - there are no merit in ...

GST

December 7, 2023

Search and seizure - reasons to believe - there are no merit in the petitioner’s contention that the inspection conducted by the central officers were illegal. The provisions of Section 6(2)(b) of the CGST Act do not preclude the central officers from conducting an inspection for concluding an ongoing investigation merely because a prior inspection or search was conducted by the DGST authorities - HC

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