Analysis of provisions of inspection, search, seizure & arrest under GST Act 2017

FCS Deepak Pratap Singh | Last updated: 25 May 2022

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The Goods and Services Tax (GST) Act 2017 grants significant powers to GST officers, including the authority to inspect, search, seize goods and documents, and even arrest individuals involved in tax evasion or fraud. These powers are outlined in various sections of the CGST Act, with specific procedures detailed in the CGST Rules. The 'reason to believe' standard for initiating these actions requires an honest and reasonable belief based on relevant materials, safeguarding citizens from arbitrary proceedings.

As you are aware that after implementation of Goods and Services Tax Act,2017( GST ), the dream of one tax and one nation has materialized. Implementation of GST Act, 2017 is one of the most important steps taken by the Modi Government. The GST Act,2017 wiped out various complex and unnecessary acts

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About the Author

FCS Deepak Pratap Singh

Associate Vice President - Secretarial & Compliance (SBI General Insurance Co. Ltd.)

Dear Friends, MyselfFCSDeepak P. Singh ( B.Sc.. LLB, FCS. FIII, CIAFP, CRMP, ID) , A Fellow Member of ICSI, Law Graduate ,Fellow Member of Insurance Institute of India, Certified Independent Director ,Certified Insurance Anti Fraud Professional , Certified Risk Governance Professional ( ICSI-III) and cleared Limited I ... Read more

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