SEIZURE IN PROCEEDINGS OTHER THAN SEARCH

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..... The legal provisions for Seizure in proceedings other than Search are contained in Section 67(11) of the CGST Act, 2017. This Section empowers the proper officer to seize the accounts, registers or d .....

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..... lations in respect of which reasons to believe have to be formed by the Proper officer have been specified in Section 67(11) of the CGST Act, 2017 as under: (a) Any person has evaded tax; or (b) A .....

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