Home GST LAW (Draft) Chapter 18 – Inspection, Search, Seizure And Arrest

Chapter 18 – Inspection, Search, Seizure And Arrest

Inspection_Search_Seizure_AndArrest

Section 79 : Power of inspection, search and seizure – Inspection, Search, Seizure And...

Power of inspection, search and seizure - Inspection, Search, Seizure And Arrest (1) Where the CGST/SGST officer, not below the rank of Joint Commissioner, has...
Inspection_Search_Seizure_AndArrest

Section 80 : Inspection of goods in movement – Inspection, Search, Seizure And Arrest

Inspection of goods in movement - Inspection, Search, Seizure And Arrest (1) The Central or a State Government may require the person in charge of...
Inspection_Search_Seizure_AndArrest

Section 81 : Power to arrest – Inspection, Search, Seizure And Arrest

Power to arrest - Inspection, Search, Seizure And Arrest (1) If the has reason to believe that any person has committed an offence specified...
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Section 82 : Power to summon persons to give evidence and produce documents –...

Power to summon persons to give evidence and produce documents - Inspection, Search, Seizure And Arrest (1) Any , duly authorised by the competent authority...
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Section 83 : Access to business premises – Inspection, Search, Seizure And Arrest

Access to business premises - Inspection, Search, Seizure And Arrest (1) Any CGST/SGST officer authorized by the shall have access to any place of...

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