GST Magazine Update Month of Fab-2020 (Digital) || Inspection, Search, Seizure, Arrest & Punishment Special

Sr.No

CONTENTS

Page No.

1.

Important GST Due Date Calendar

2.

Frequently Asked Questions (General)

GST Inspection, Search, Seizure and Arrest

• Introduction
• Power of inspection, search and seizure (Section 67)
  • Who Can Authorise Inspection, Search, seizure and [Section 67 (1)]
  • Circumstances which Inspection be conducted [Section 67 (1) ]
  • Circumstances which search & seizure is  conducted [Section 67 (2)]
  • Right to GST Taxpayer
  • Power or officer and Commissioner
  • Section 165 CrPC. Search by police officer
  • Duties and Liabilities of Officers
•  Inspection in movement (Section 68)
  • Carry E-Way Bill
  • Documents Required with goods carried in transit
  • Production of document before the proper officer
• Power to Arrest [Section 69]
  • When offence is cognizable and non-bailable
  • Safeguards-- (Non- cognizable and Bailable):
  • D.K. Basu v. State of West Bengal reported in 1997 (1) SCC 416
  • Authorized Officer must be having a warrant to arrest a person
  • Procedural Aspect of the Arrest
  • Section 46 of CrPC Arrest how made
  • Who can be arrested in case of a company?
  • Section: 137- Offences by companies
  • Section 436 of the Code of Criminal Procedure, 1973
• Power to summon persons to give evidence and produce documents. [Section 70]
• Access to business premises. [Section 71]
• Officers to Assist proper officers. [Section 72]
• Rule 139. Inspection, search and seizure.-
• Rule 140. Bond and security for release of seized goods
• Rule 141. Procedure in respect of seized goods.-

GST Punishment for certain offences

• Punishment for certain offences (Section 132)
• Whoever commits any of the following offences, namely:
• Chart of Punishment Prescribed under Section 132(1)
• Repeat Offences
• Non-cognizable offence
• Cognizable offence

Input Service Distributor in GST

• Introduction
• According to Section 2 (61) “Input Service Distributor
• Rule 54 (1) Tax invoice in special cases
• Let’s take an example to understand this concept
• The following illustration will clarify the issue

GST Case law

• M/S Skipper Limited  Versus   Union Of India And 3 Ors