GST Inspection : Free Study Material
Here is the free study material on Inspection under GST
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Bank Guarantee When Goods Seized in transit under GST
GST Penalty for Minor Mistakes in Documents issued for Goods Movement : GST News 494
GST Inspection , Search , Seizure and Arrest – Analysis
GST FAQ; Inspection, Search, Seizure and Arrest & 31.3.2017 by CBEC
GST-Inspection, Search, Seizure and Arrest -FAQs on GST by CBEC
GST Detention : Free study material
GST : How UP officer will do Inspection of Vehicles : Circular
GST : Inspection , Search, Seizure and Arrest : ICSI : Video
GST : Inspection, Search & Seizure including Jurisdictional aspect
Field Visit by GST Officer after GST Registration : FAQs
Relevant GST Circulars
Circular No 49/23/2018 GST Dated 21st June, 2018 Inspection of goods and Conveyance
Relevant GST Judgments
In GST Inspection and Search documents can be retained for 4.5 years plus 30 days : High Court
No Stay from arrest for GST evasion : Allahabad HC
Arrest & coercive action before GST Assessment not prohibited : HC
GST Dept can arrest Managing Directors if ITC claimed on Fake Invoices : HC
Search and Confiscation under GST: HC Explains Process
GST: HC releases seized goods without complying Section 129 of CGST Act
No Seizure and attachment of bank accounts if GST already deposited: HC
Bail conditions relaxed by HC for petitioners involved in passing vague ITC under GST
Common GST investigations of units can not be carried on : HC
GST confiscation proceedings valid if notice issued to driver of vehicle : HC
Bail application rejected due to evasion of GST by opening forged firms : HC
Encashment of bank guarantee doesn’t amount to payment of duty: Madras HC
Do not invoke bank guarantee if there is time to file Appeal :KERALA HC
Bank guarantee can’t be encashed under GST till statutory remedy is exhausted by assessee : HC
GST confiscation proceedings valid if notice issued to driver of vehicle : HC
Do not invoke bank guarantee if there is time to file Appeal :KERALA HC
Seized goods could be released on providing bank guarantee :KERALA HC
Do expeditious adjudication for release of detained goods under GST : KERALA HC
Relevant Section of CGST Act 2017
Relevant Section are covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST of CGST Act 2017
Section 67. Power of inspection, search and seizure.
Section 68. Inspection of goods in movement.
Section 69. Power to arrest.
Section 70. Power to summon persons to give evidence and produce documents.
Section 71. Access to business premises.
Section 72. Officers to assist proper officers.
Relevant Rules of CGST
Relevant Rules are covered in CHAPTER XVII INSPECTION, SEARCH AND SEIZURE of CGST Rules 2017
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