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.