Rule 141
Procedure in respect of seized goods.-
GST
Inspection, Search and Seizure
Rule 141 of Central Goods and Services Tax Rules, 2017
Procedure in respect of seized goods.-
141. (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods
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