Section 70 of Uttarakhand GST Act 2017 ( Section 70 of Uttarakhand GST Act 2017 explains Power to summon persons to give evidence and produce documents and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST) Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power… Read More »
Section 69 of Uttarakhand GST Act 2017 ( Section 69 of Uttarakhand GST Act 2017 explains Power to arrest and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST) Power to arrest 69. (1) Where the Commissioner has reasons to Power to arrest. believe that a person has committed any offence specified in clause (a) or clause… Read More »
SUPREME COURT OF INDIA State of Karnataka v. Karnataka Pawn Brokers Assn. MADAN B. LOKUR AND DEEPAK GUPTA, JJ. CIVIL APPEAL NOS. 5793 OF 2008, 2874-2878 OF 2018 MARCH 15, 2018 JUDGMENT Deepak Gupta, J. – Leave granted in SLP(c) Nos. 8652-8656 of 2012. 2. The main issue raised in these appeals is whether the amendments made to… Read More »
Section 68 of Uttarakhand GST Act 2017 ( Section 68 of Uttarakhand GST Act 2017 explains Inspection of goods in movement and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST) Inspection of goods in movement 68. (1) “the Government may require the person in Inspection of goods in charge of a conveyance carrying any movement consignment… Read More »
Section 67 of Uttarakhand GST Act 2017 ( Section 67 of Uttarakhand GST Act 2017 explains Power of inspection, search and seizure and is covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST) Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that— (a)… Read More »
Section 66 of Uttarakhand GST Act 2017 ( Section 66 of Uttarakhand GST Act 2017 explains Special audit and is covered in CHAPTER XIII AUDIT) Special audit 66.(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and… Read More »
Section 65 of Uttarakhand GST Act 2017 ( Section 65 of Uttarakhand GST Act 2017 explains Audit by tax authorities and is covered in CHAPTER XIII AUDIT) Audit by tax authorities 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for… Read More »
Section 64 of Uttarakhand GST Act 2017 ( Section 64 of Uttarakhand GST Act 2017 explains Summary assessment in certain special cases and is covered in CHAPTER XII ASSESSMENT) Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous.… Read More »
Section 63 of Uttarakhand GST Act 2017 ( Section 63 of Uttarakhand GST Act 2017 explains Assessment of unregistered persons and is covered in CHAPTER XII ASSESSMENT) Assessment of unregistered persons 63. Notwithstanding anything to the contrary contained in section 73 or section 74,where a taxable person fails to obtain registration even though liable to do so or… Read More »
Section 62 of Uttarakhand GST Act 2017 ( Section 62 of Uttarakhand GST Act 2017 explains Assessment of non-filers returns and is covered in CHAPTER XII ASSESSMENT) Assessment of non-filers returns 62.(1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or… Read More »