Chapter
Inspection, Search, Seizure, Offences & Penalties
Goods and Services Tax (GST) & Corporate Tax Planning (Elective Paper 7.2)Part I: Goods and Services Tax ‘GST’ (70 Marks)
8 topics
- Inspection, Search, Seizure & Arrest
- Power of Inspection, Search and Seizure
- Inspection of Goods in Movement
- Arrest Provision under GST
- Particulars of Search Authorization (Warrant)
- Period for Retention of Documents or Books
- Procedure for Releasing the Seized Goods
- Seizure of Perishable and Hazardous Nature Goods