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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 19 = Inspection, Search, Seizure and Arrest Chapters List This

Inspection, Search, Seizure and Arrest - FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter: 19
Inspection, Search, Seizure and Arrest
Question 1	:	What is the meaning of the term “Search”?
Question 2	:	What is the meaning of the term “Inspection”?
Question 3	:	Who can order for carrying out “Inspection” and under what circumstances?
Question 4	:	Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Question 5	:	Who can order for Search and Seizure under the provisions of MGL?
Question 6	:	What is meant by ‘reasons to believe’?
Question 7	:	Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?
Question 8	:	What is a Search Warrant and what are its contents?
Question 9	:	When does goods become liable to confiscation under the provisions of MGL?
Question 10	:	What powers can be exercised by an officer during valid search?
Question 11	:	What is the procedure for conducting search?
Question 12	:	What are the basic requirements to be observed during Search operations?
Question 13	:	Can a CGST/SGST officer access business premises under any other circumstances?
Question 14	:	When is search said to be illegal? Is evidence collected in the course of an illegal search admissible in trial proceedings?
Question 15	:	What is meant by the term ‘Seizure’?
Question 16	:	Does MGL have any power of detention of goods and conveyances?
Question 17	:	What is the distinction in law between ‘Seizure’ and ‘Detention’?
Question 18	:	What are the safeguards provided in MGL in respect of Search or Seizure?
Question 19	:	Is there any special document required to be carried during transport of taxable goods?
Question 20	:	What is meant by the term “arrest”?
Question 21	:	When can the proper officer authorize ‘arrest’ of any person under MGL?
Question 22	:	What are the safeguards provided under MGL for a person who is placed under arrest?
Question 23	:	What are the precautions to be taken during arrest?
Question 24	:	What are the broad guidelines for arrest followed in CBEC?
Question 25	:	What is a cognizable offence?
Question 26	:	What is a non-cognizable offence?
Question 27	:	What are cognizable and non-cognizable offences under MGL?
Question 28	:	When can the proper officer issue summons under MGL?
Question 29	:	What are the responsibilities of the person so summoned?
Question 30	:	What can be the consequences of nonappearance to summons?
Question 31	:	What are the guidelines for issue of summons?
Question 32	:	What are the precautions to be observed while issuing summons?
Question 33	:	Are there any class of officers who are required to assist CGST/SGST officers?

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