Page 111 - Arthyog_FilBook_05 05 2024 (1)

Inspection, Search and CA Siddeshwar Yelamali, %
Seizure under Goods and Service Tax & 7

Preamble
& " % ( & 2 " & & .
/ % . " & " ! / %
1 " 1 / " ! & EF &&
& & . & " " " 1 ! & 1
& 1 / EF ! : @ 1 " "
/ & 1 % . " " 1 %
% % " % && && ) . 1 4
& " " / & ! 1 " 1 .
& . " " &&
" . & ! . % ! / 4 " ! ( & & !&
! & 1 4 1 ! ?

) 4 " / + =$ ')4 + =$ *
( & . & 3 R ' *G

+ EF 1 . ) !! 2 EF . ) /
&
; places of business . / &

; & % % . & % %
; 1 & . 1 % 1
; any other place
. reason to believe
/ & suppressed % && . % "
. % ! & / / .
! + % " . . & " .
)4 + =$ ! " / )4 + =$ U

& % % . & % % 1 & .
1 % 1 & is keeping goods 1 " & & !
. / & % ! " . /
& )4 + =$

+ . & < ! 4 ( ;$ & ! % I
2 % 1 % & . & ! " ? 1 && &
2 < ! 4 ( ;$ 1 && &
& < ! I !
& 1 & & " & & 1 C " 1 1 . C&
. C + % 1 C & C ? & R ' * . )4 +
=$ && % & & . C @ ! % C 1 ! &
B --+ . ( ! / + R ' 1 . " * ! /
& . & . . & . . !
" . " % % 1 &
& . . & . any other place . .

8 1 " )4 + ! . % & ! . &

105