GST Inspection : Free Study Material

By | May 26, 2018
(Last Updated On: September 3, 2021)

GST Inspection : Free Study Material

Here is the free study material on Inspection under GST 

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Bank Guarantee When Goods Seized in transit under GST

GST Penalty for Minor Mistakes in Documents issued for Goods Movement : GST News 494

GST Inspection , Search , Seizure and Arrest – Analysis

GST FAQ; Inspection, Search, Seizure and Arrest & 31.3.2017 by CBEC

GST-Inspection, Search, Seizure and Arrest -FAQs on GST by CBEC

GST Officer Power To Arrest

GST Summon

GST Detention : Free study material

Seizure under GST : Analysis 

GST : How UP officer will do Inspection of Vehicles : Circular

GST : Inspection , Search, Seizure and Arrest : ICSI : Video

GST : Inspection, Search & Seizure including Jurisdictional aspect

Field Visit by GST Officer after GST Registration : FAQs

Relevant GST Circulars

Circular No 64/38/2018 GST ; Modified procedure for interception of conveyances for inspection of goods in movement

Circular No 49/23/2018 GST Dated 21st June, 2018 Inspection of goods and Conveyance

 Circular No 41/15/2018 GST Dated  13th April, 2018 : CBIC clarify interception of conveyances for inspection of goods in movement

Relevant GST Judgments

If Taxpayer does not appear after a dozen summons GST Department can take coercive action against him, including his arrest : HC

No Stay from arrest for GST evasion : Allahabad HC

Arrest & coercive action before GST Assessment not prohibited : HC

Pass speaking order on tax & penalty paid by Taxpayer to release confiscated goods : HC to GST Authorities

GST Dept can arrest Managing Directors if ITC claimed on Fake Invoices : HC

Search and Confiscation under GST: HC Explains Process

GST: HC releases seized goods without complying Section 129 of CGST Act

No Seizure and attachment of bank accounts if GST already deposited: HC

Bail conditions relaxed by HC for petitioners involved in passing vague ITC under GST 

Vehicle details not updated in Eway bill, Goods detained could be released on furnishing bank guarantee :KERALA HC

E-way Bill Date wrongly declared , Seized goods to be released on furnishing security other than cash or bank guarantee: HC

Common GST investigations of units can not be carried on : HC

GST confiscation proceedings valid if notice issued to driver of vehicle : HC

Bail application rejected due to evasion of GST by opening forged firms : HC

Release of Seized goods & vehicle on indemnity bond for value of tax only without penalty amount : ALLAHABAD HC

Encashment of bank guarantee doesn’t amount to payment of duty: Madras HC

Do not invoke bank guarantee if there is time to file Appeal :KERALA HC

Bank guarantee can’t be encashed under GST till statutory remedy is exhausted by assessee : HC

GST confiscation proceedings valid if notice issued to driver of vehicle : HC

Do not invoke bank guarantee if there is time to file Appeal :KERALA HC

Seized goods could be released on providing bank guarantee :KERALA HC

Do expeditious adjudication for release of detained goods under GST : KERALA HC

Seized goods under GST act to be released on giving security equal to invoice value, other than cash or bank guarantee : ALLAHABAD HC

Officers appointed under State GST Act are proper officers under IGST Act for search and seizure : High Court

Relevant Section of CGST Act 2017

Relevant Section are covered in CHAPTER XIV  INSPECTION, SEARCH, SEIZURE AND ARREST of CGST Act 2017

Section 67Power of inspection, search and seizure.
Section 68Inspection of goods in movement.
Section 69Power to arrest.
Section 70. Power to summon persons to give evidence and produce documents.
Section 71. Access to business premises.

Section 72Officers to assist proper officers.

Relevant Rules of CGST

Relevant Notifications of State Govts on Inspections

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