State authorities can detain and seize goods during inter-state movement under IGST Act to prevent tax evasion.
Case-Laws
GST
Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act – Officers of State are also competent for search, seizure and imposition of penalty in respect of violation of Central Enactments. Moreover, provisions relating to search and seizure are not for the purpose of imposition of a new liability but to regulate fi
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