Bombay High Court rules in favor of Smruti Waghdhare, overturning ₹1 crore cash seizure by DGGI, stating GST law doesn't ...
The Authority held that questions relating to GST search, seizure, confiscation, and penalties are not covered under Section 97(2) of the CGST Act. As such matters fall outside advance ruling ...
Courts have emphasized that GST searches are meant to gather evidence, not to collect tax during the raid. Payments should only be made later through proper procedure to avoid ...
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