When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Raj Jaggipro badge , Last updated: 20 December 2025  
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In Part I of this series, we explored Section 67(1) of the CGST Act, 2017, which outlines the inspection authority-serving as the initial and most limited step in the GST enforcement process, primarily focused on inspection and verification. We highlighted how inspections are confined to specific

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Published by

Raj Jaggi
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Category GST   Report

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