RECOVERY DURING SEARCH UNDER GST

CRITICAL ANALYSIS RECOVERY UNDER GST AT THE TIME OF SEARCH AND SEIZURE | Section 67, & 73 EXPLAINED

This video deals with Instances of coercion, threats of arrest and forceful recovery of tax by officials during the time of search, inspection and investigation are often the subject of numerous writ petitions praying for a refund of the said amount. The issue is rooted in the interplay of the following provisions of the CGST Act.

This video deals in detail with the case laws and also with all the provisions including Section 67 empowering a tax officer not below the rank of a Joint Commissioner to authorise an officer of central tax to inspect, search and seize goods, documents or things; Section 73(5) and 74(5), allowing a person chargeable with tax to pay the amount of tax along with the interest before the service of a notice on the basis of his own ascertainment or as ascertained by the proper officer; and Section 79 providing the mode of recovery of unpaid tax. I

t is pertinent to note that voluntary payment before the issuance of a show cause notice under Sections 74(5) and 74(5) is mostly done through submitting Form DRC-03 on the GST Portal.

Juris Hour Team
Leave a Reply

Your email address will not be published. Required fields are marked *

You May Also Like

Food Supply Under Prescribed Diet Package Is A ‘Composite Supply’, Different From ‘Normal Restaurant Services’, 18% GST Applicable: Karnataka Commercial Tax Dept.

The Karnataka Commercial Tax Department held that food supply under prescribed diet…

90 Days Period Prescribed Under Regulation 17(1) Of Customs Brokers Licensing Regulations 2018 Is Not Mandatory: Kerala High Court

The Kerala High Court has held that the 90 Days period prescribed…

Today Is The Last Day To Fulfil These GST Compliances

Meeting tax compliance deadlines is critical for businesses to avoid penalties and…

First Day Bail Within Few Hours Of Arrest To Accused Involved In Wrongful ITC Availment : ACJM Terms Arrest Illegal

The Additional Chief Judicial Magistrate, Mumbai has granted bail first day bail…