GST-Inspection,Search,Seizure and Arrest --Vyapar ki samajh series

Описание: Today we shall discuss about inspection ,serch ,seizure and arrest under GST .
1.These provisions are made to protect the interest of Genuine tax payers.These provisions act as deterrent and provide a level playing field to genuine tax payers.
2.These options are exercised as a last resort to protect government revenue.
3.Inspection ,search or seizure are crarried out when joint commissioner or above has reasons to believe the existence of such exceptional circumstances.
4.Arrests are carried out with the permission of commissioner only when offence of specified nature and of specified limits.
5. Inspection is a softer provision enabling officers to access any place of business or of a person engaged in transport,or owner/operator of Godown or ware house. Authorization from JC and above officer is needed if person concerned has following actions-- suppression of any transaction of goads/services/stock.---claimed excess ITC.---Contravened any act/rule to evade tax.---transporting /keeping goods escaping payment of tax or manipulating accounts or stocks leading to tax evasion.
6. Inspection can also be done in transit of goods of value of Rs 50k and above.
7.Search of any place of business is carried out in the circumstance --- Goods liable to confiscation or any docs/books/record/things, which any be useful /relevant to any proceedings are secreted in any places then all such places can be searched.
8.Arrests are made only under authorization of Commissioner if offence is of specified nature and of specified amount.( 2rores and above).
Some times it is said that arresting provisions are harsh as GST is an economic law not the criminal law.