GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.
Case-Laws
GST
GST inspection, search and seizure are distinct powers, and a search authorisation must identify the specific power exercised, be supported by recorded reasons to believe, and comply with Document Identification Number safeguards. Any exception to DIN generation requires a contemporaneous record of the technical difficulty, and a subsequently generated DIN must be communicated to the noticee. Tax recovery during search cannot precede adjudication unless payment is genuinely voluntary, based on the taxpayer's written self-ascertainment and prescribed acknowledgement. Taxpayers must also be informed of the option to obtain provisional release through bond and security. Where these safeguards are absent, payment may support a refund claim, subject to fresh assessment after notice and enquiry.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n
= = = = = = = =<\/p>\n