Page 114 - Arthyog_FilBook_05 05 2024 (1)

<E 4 E5;$R . & & F 1 & . % /
& <E 4 E5 3 $ : % 1 . % 1 1
. ! & . 1 & & / &
1 . % ! % % 3

 < % <E 4 E5;$#
 . ! . % : ! & I =
(. / & & 1 . ! . . <E 4 E5;$R
<E 4 E5 $ 1 1 1 %
? 1 / & %

& & F % " 1 . % & & ? . ?
. % ? 1 / & ? " /
! " . % ? / %
. ? . % !& . & 1 % " %
1 . % && . % + . ? . % I
" & <E 4 E5; & . % 1 "
1 4 " ! 1 . % 1 % " ! . - ! & /
& ? . % I " (. 1 - ! 1
. % & ? / & & & F & . %
" & & 1 4 " !

, A & . / % & G

+ ! : 1 / " % & (
/ ( $ I=$==;=- ]4 ; ( " % ^ =, $, =$=
) () 1 ? . . . "
. / % & " % . ?
/& . " ! % & ! . ! .
;& ! I & ! . / . % . & %
/ F . ! /& % % & " . " / & !
% A );$-
8 C A 8 % ) . L ! " A 4 4 " ) . A
7 ')* ,, I=$=- =R $= =$= . . & ! 1
; % . 9 ) 0 % 1 & 1 "
) () ( $ I=$==;=$=- =, $, =$== . ! @ &
% 0 " & ) !! E ] ;R= ;8)'A90*;=$=-;4 ^7 ')* ,#I=$=-
$, = =$=-

An attempt has been made in this paper to make a reader understand the basics of inspection, search
and seizure under the GST law Different views are possible, and it would only result in better
understanding of the underlying principles of law. The above content should neither be regarded as
comprehensive nor sufficient for making decisions and no one should act on the information or views
provided in this publication without appropriate professional advice.

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