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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Jurisdiction to detain the goods - The squad officer can ...

Case Laws     GST

February 2, 2019

Jurisdiction to detain the goods - The squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmission to the jurisdictional assessing officer. It is not open to the squad officer to detain the goods beyond a reasonable period. The process can at best take a few hours.

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