Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

GST

Home Acts & Rules GST Draft-Bills-Reports Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 19 = Inspection, Search, Seizure and Arrest Chapters List This

Inspection, Search, Seizure and Arrest - Faq On GST (2nd Edition) Dated 31.3.2017

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 CGST Act?
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 CGST/SGST Act?
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	:	What is meant by the term ‘Seizure’?
Question 15	:	Does GST Act(s) have any power of detention of goods and conveyances?
Question 16	:	What is the distinction in law between ‘Seizure’ and ‘Detention’?
Question 17	:	What are the safeguards provided in GST Act(s) in respect of Search or Seizure?
Question 18	:	Is there any special document required to be carried during transport of taxable goods?
Question 19	:	What is meant by the term “arrest”?
Question 20	:	When can the proper officer authorize ‘arrest’ of any person under CGST/SGST Act?
Question 21	:	What are the safeguards provided under CGST /SGST Act for a person who is placed under arrest?
Question 22	:	What are the precautions to be taken during arrest?
Question 23	:	What are the broad guidelines for arrest followed in CBEC?
Question 24	:	What is a cognizable offence?
Question 25	:	What is a non-cognizable offence?
Question 26	:	What are cognizable and non-cognizable offences under CGST Act?
Question 27	:	When can the proper officer issue summons under CGST Act?
Question 28	:	What are the responsibilities of the person so summoned?
Question 29	:	What can be the consequences of non- appearance to summons?
Question 30	:	What are the guidelines for issue of summons?
Question 31	:	What are the precautions to be observed while issuing summons?
Question 32	:	Are there any class of officers who are required to assist CGST/SGST officers?

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...