GST Investigations Demands Appeals & Prosecution aims to cover the past & emerging jurisprudence on the subject matter along with a lucid commentary on the statutory provisions under the GST Law relating to the following:
• GST Inspection
• GST Search
• GST Seizure
• GST Detention
• GST Audit
• GST Confiscation
• GST Penalty
• GST Show Cause Notice
• GST Adjudication
• GST Appeals
• GST Revision
• GST Prosecution
• GST Compounding
The objective of this book is to sensitize both taxpayers and tax officers of their rights and obligations when:
• Investigations are undertaken;
• Records and documents are seized;
• Officials from companies are summoned, and
• Statements are recorded.
This book will be helpful for taxpayers, departmental officers, members of the bar & bench, professionals and the judiciary to appreciate the intricate points and issues arising out of implementation of the relevant provisions conferring wide powers on the officers.
The Present Publication is the Latest Edition, authored by Dr. Gokul Kishore & R. Subhashree & amended up to July 2021, with the following noteworthy features:
• [Commentary/Practical Guide] This book is intended to serve as a commentary and also a practical guide to all stakeholders on the provisions and issues emerging from various orders passed by High Courts on search, summons, arrest, bail, provisional attachment, demands, penalty and confiscation
• [Analysis of the Statutory Provisions featuring Landmark Cases & Recent Orders] GST is in force for only four years. Still, instances of the use of powers of search and seizure have been increasingly visible. This book analyses the provisions along with both the landmark cases on this subject as well as the recent orders under GST law.
• [Analysis includes the Previous & Current Regime of Indirect-taxes] While arrest and prosecution powers have been in the statute book under the pre-GST tax laws, the frequency of invocation of such powers in the GST regime is high. Various orders on bail, conditions for bail and validity of arrest passed by High Courts have been discussed to comprehend the scope, limitations and interpretation of the provisions
• [Threadbare Analysis with Established Jurisprudence & Principles Evolved over the Years] Proceedings for recovery of tax commences with demand notice or show cause notice followed by adjudication order, and the dispute is carried in an appeal if either party is aggrieved. The provisions under GST law on demands, adjudication, appeals, revision and recovery action have been subjected to threadbare analysis with the help of established jurisprudence and principles evolved over the years
4. About the Authors
Dr. G. Gokul Kishore
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I-5
5. Goods and Services Tax (GST) is still new and young but use of
powers of inspection, search, seizure, confiscation, arrest and
prosecution have been frequent if one goes by the number of orders
of various High Courts passed till today. Tax officers have been vested
with extreme and police powers which have the effect of curtailing
personal liberty of taxpayers so as to safeguard public revenue.
Orders passed by High Courts indicate that in several cases use of
such powers has been without discretion. There are always two
versions of any search and seizure operation as the department claims
that taxpayer has not been co-operative while the taxpayer alleges
highhandedness and harassment by the officers. It is the courts that
test the truth of the facts through evidence. Power to arrest has been
used in quite a large number of cases though increasing evasion
and fraudulent availment of input tax credit are cited as the reasons
behind the same. Surprisingly, we get more jurisprudence on criminal
law particularly on arrest and bail through implementation of GST
law.
Show cause notice forms the basis for commencement of a dispute,
followed by hearing and passing of adjudication order. Many High
Court orders point to notices being system generated through GST
portal and vague and orders being passed without hearing in violation
of principles of natural justice. Moreover as service of orders being
made only through online mode, many are caught unawares. Orders-
in-Appeal are being passed by departmental quasi-judicial authorities
but further appeals have to wait as the GST Appellate Tribunal is
yet to be constituted. There has been no amendment to the relevant
provisions of CGST Act and SGST Acts so that Tribunal can be
constituted after taking into account the absence of vires pointed
Preface
I-7
6. out by judiciary. Compelled by such vacuum in dispute resolution
machinery, taxpayers have to knock the doors of High Courts to
exercise writ jurisdiction and such courts also, considering the
present scenario, entertain the petitions and pass orders rendering
justice.
We have enormous jurisprudence under pre-GST laws on visit of
the departmental officers to the premises of taxpayer for conducting
search and seizure operations besides those on proceedings relating to
confiscation, penalty, notices, adjudication, appeals and prosecution.
Under GST law, the same is emerging with huge inflow of orders.
Department has also issued instructions and clarifications on
exercise of such powers. A book to cover, at one place, such past
and emerging jurisprudence along with a lucid commentary on the
statutory provisions under GST law relating to inspection, search,
seizure, detention, audit, confiscation, penalty, show cause notices,
adjudication, appeals, revision, prosecution and compounding is a
requirement felt among taxpayers, departmental officers, members
of the bar, professionals and the judiciary. This book is a modest
endeavour intended to cater to this requirement. We trust all stake-
holders will find this book useful.
We are indebted to our parents for sacrificing whatever they had
to ensure that we have access to the best education without which
this book could not have been a reality. We are grateful to Mr. V.
Lakshmikumaran, Managing Partner, Lakshmikumaran & Sridharan
for the enormous learnings when we were part of the firm. We thank
tax publishing industry leader Taxmann – for making this work a
reality and our special thanks to Mr. Mitrapal Yadav and Mr. Punit
Aggarwal and their Editing Team for their valuable assistance. We
thank members of our families, professional colleagues and friends
for their overwhelming support in this endeavour.
July, 2021 G. Gokul Kishore
Chennai R. Subhashree
Email: gokulkishore@gmail.com
P
R
E
F
A
C
E
I-8
7. CHAPTER-HEADS
About the Authors I-5
Preface I-7
Contents I-11
List of Cases I-29
Chapter 1
u Introduction 1
Chapter 2
u Inspection, Search and Seizure 5
Chapter 3
u Summons for attendance and production of documents 36
Chapter 4
u Audit and Access to business premises 47
Chapter 5
u Detention, seizure and release of goods and
conveyances in transit 56
Chapter 6
u Demands and Adjudication 65
Chapter 7
u Confiscation of goods or conveyance and penalty 118
PAGE
I-9
8. Chapter 8
u Appeals and Revision 139
Chapter 9
u Arrest, Bail and Prosecution 190
Chapter 10
u Provisional attachment Recovery of dues 221
Chapter 11
u Burden of proof and certain procedures 237
APPENDICES
APPENDIX I :
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249
APPENDIX II :
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254
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n
g
s
276
APPENDIX VII :
G
u
i
d
e
l
i
n
e
s
/
i
n
s
t
r
u
c
t
i
o
n
s
t
o
b
e
f
o
l
l
o
w
e
d
b
y
d
e
p
a
r
t
m
e
n
t
a
l
o
f
fi
c
e
r
s
f
o
r
p
r
o
v
i
s
i
o
n
a
l
a
t
t
a
c
h
m
e
n
t
o
f
p
r
o
p
e
r
t
y
u
n
d
e
r
s
e
c
t
i
o
n
8
3
o
f
C
G
S
T
A
c
t
279
APPENDIX VIII:
R
e
l
e
v
a
n
t
s
e
c
t
i
o
n
s
o
f
t
h
e
C
e
n
t
r
a
l
G
o
o
d
s
a
n
d
S
e
r
v
i
c
e
s
T
a
x
A
c
t
,
2
0
1
7
284
SUBJECT INDEX 307
PAGE
C
H
A
P
T
E
R
-
H
E
A
D
S
I-10
9. CONTENTS
P
A
G
E
About the Authors I-5
Preface I-7
Chapter-heads I-9
List of Cases I-29
1
INTRODUCTION
1.1
Q
u
a
s
i
-
j
u
d
i
c
i
a
l
p
o
w
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s
a
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d
p
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w
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f
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x
a
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s
1
1.2
S
a
f
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g
u
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d
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v
a
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l
a
b
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x
p
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2
1.3
J
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c
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p
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a
p
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c
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b
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t
o
G
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T
l
a
w
3
2
INSPECTION, SEARCH AND SEIZURE
2.1
I
n
s
p
e
c
t
i
o
n
,
s
e
a
r
c
h
a
n
d
s
e
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z
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r
e
5
2.2
I
n
s
p
e
c
t
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o
n
5
2.2.1
O
f
fi
c
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m
p
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d
t
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s
p
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t
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n
5
2.2.2
P
l
a
c
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s
w
h
i
c
h
c
a
n
b
e
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n
s
p
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t
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d
6
2.2.3
R
e
a
s
o
n
s
t
o
b
e
l
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v
e
6
I-11
10. P
A
G
E
2.2.3.1
R
e
a
s
o
n
t
o
b
e
l
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e
v
e
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n
o
t
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n
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n
y
-
m
o
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w
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v
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f
a
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t
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n
7
2.2.3.2
R
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a
s
o
n
t
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b
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l
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m
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t
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n
q
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y
8
2.2.4
A
c
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v
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d
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n
s
c
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d
8
2.3
S
e
a
r
c
h
a
n
d
s
e
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z
u
r
e 9
2.3.1
O
p
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n
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o
n
o
f
t
h
e
o
f
fi
c
e
r
9
2.3.2
G
o
o
d
s
,
d
o
c
u
m
e
n
t
s
,
b
o
o
k
s
o
r
t
h
i
n
g
s
10
2.3.3
S
e
i
z
u
r
e
o
f
m
o
n
e
y
c
o
v
e
r
e
d
u
n
d
e
r
s
e
c
t
i
o
n
6
7
(
2
)
11
2.3.4
V
a
l
i
d
i
t
y
o
f
s
e
a
r
c
h
-
S
u
p
r
e
m
e
C
o
u
r
t
j
u
d
g
m
e
n
t
12
2.3.5
S
e
a
r
c
h
w
a
r
r
a
n
t
14
2.3.6
V
e
x
a
t
i
o
u
s
s
e
a
r
c
h
14
2.3.7
M
a
n
n
e
r
o
f
s
e
a
r
c
h
w
h
e
n
v
e
x
a
t
i
o
u
s 14
2.3.8
A
u
t
h
o
r
i
z
a
t
i
o
n
t
o
h
a
v
e
v
a
l
i
d
a
n
d
j
u
s
t
i
fi
a
b
l
e
r
e
a
s
o
n
s
17
2.3.9
I
n
v
e
s
t
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g
a
t
i
o
n
w
h
e
t
h
e
r
c
o
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d
u
n
d
e
r
“
p
r
o
-
c
e
e
d
i
n
g
”
17
2.3.10
A
p
p
l
i
c
a
b
i
l
i
t
y
o
f
C
r
.
P
.
C
.
18
2.3.11
D
e
t
e
n
t
i
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n
c
o
n
v
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r
t
s
t
o
s
e
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z
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w
h
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n
d
o
m
i
n
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n
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v
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t
h
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g
o
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d
s
i
s
w
i
t
h
t
h
e
d
e
p
a
r
t
m
e
n
t
18
2.3.12
S
e
i
z
u
r
e
o
f
a
c
c
o
u
n
t
s
,
r
e
g
i
s
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s
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d
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c
u
m
e
n
t
s
w
h
e
n
p
r
o
d
u
c
e
d
19
2.3.13
R
e
t
u
r
n
o
f
s
e
i
z
e
d
g
o
o
d
s
v
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s
u
s
s
e
i
z
e
d
d
o
c
u
m
e
n
t
s
20
2.3.14
G
o
o
d
s
s
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z
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d
b
u
t
n
o
t
p
r
a
c
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a
b
l
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k
e
p
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s
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s
s
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n
20
2.3.15
T
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m
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-
l
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m
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t
f
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t
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d
g
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d
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d
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m
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g
s
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o
f
n
o
n
-
r
e
l
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d
d
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c
u
m
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n
t
s
20
2.3.16
R
e
t
u
r
n
o
f
s
e
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z
e
d
g
o
o
d
s
i
f
S
C
N
n
o
t
i
s
s
u
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d
f
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a
l
o
n
g
t
i
m
e
21
2.3.17
S
p
o
t
r
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c
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v
e
r
y
d
u
r
i
n
g
i
n
s
p
e
c
t
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o
n
/
s
e
a
r
c
h
22
2.3.18
V
a
l
i
d
i
t
y
o
f
s
e
i
z
u
r
e
w
h
e
n
s
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r
c
h
i
s
i
l
l
e
g
a
l
22
C
O
N
T
E
N
T
S
I-12
13. P
A
G
E
5
DETENTION, SEIZURE AND RELEASE OF GOODS
AND CONVEYANCES IN TRANSIT
5.1
P
e
r
s
o
n
s
a
n
d
s
i
t
u
a
t
i
o
n
s
c
o
v
e
r
e
d
56
5.2
R
e
l
e
a
s
e
o
f
g
o
o
d
s
,
d
o
c
u
m
e
n
t
s
o
r
v
e
h
i
c
l
e
57
5.3
S
e
c
t
i
o
n
1
2
9
n
o
t
t
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b
e
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n
v
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a
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p
a
r
t
m
e
n
t
a
l
i
n
s
t
r
u
c
t
i
o
n
58
5.4
D
e
t
e
n
t
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o
n
f
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s
p
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c
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fi
c
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t
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n
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n
o
t
v
a
l
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d
58
5.5
G
o
o
d
s
d
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t
a
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n
e
d
w
h
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l
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t
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d
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-
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l
o
n
e
p
a
y
a
b
l
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f
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r
e
l
e
a
s
e
59
5.6
S
e
r
v
i
c
e
o
f
o
r
d
e
r
o
f
d
e
t
e
n
t
i
o
n
/
s
e
i
z
u
r
e
59
5.6.1
S
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v
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f
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d
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‘
p
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s
o
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a
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g
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v
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’
60
5.7
R
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l
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f
d
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t
a
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n
e
d
/
s
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z
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d
g
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d
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60
5.8
H
e
a
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g
b
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f
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p
a
s
s
i
n
g
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m
a
n
d
a
t
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r
y
60
5.9
P
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n
a
l
t
y
n
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t
p
a
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d
w
i
t
h
i
n
p
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v
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a
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b
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d
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s
p
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d
61
5.10
D
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t
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n
t
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o
n
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f
g
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d
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/
c
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n
v
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y
a
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c
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-
H
i
g
h
C
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r
t
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d
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s
62
5.11
R
u
l
e
s
f
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r
d
e
t
e
n
t
i
o
n
a
n
d
s
e
i
z
u
r
e
64
6
DEMANDS AND ADJUDICATION
6.1
D
e
m
a
n
d
o
f
t
a
x
u
n
d
e
r
s
e
c
t
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o
n
7
3
65
6.1.1
S
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t
u
a
t
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o
n
s
c
o
v
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e
d
65
6.1.2
S
h
o
w
c
a
u
s
e
n
o
t
i
c
e
m
a
n
d
a
t
o
r
y
66
6.1.3
S
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s
t
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m
g
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d
n
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t
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c
p
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v
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n
n
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t
v
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l
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d
66
6.1.4
S
i
l
e
n
t
s
h
o
w
c
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n
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t
i
c
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n
o
t
s
u
s
t
a
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n
a
b
l
e
67
6.1.5
M
o
n
e
t
a
r
y
l
i
m
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t
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f
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s
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u
a
n
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f
S
C
N
a
n
d
a
d
j
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d
i
c
a
t
i
o
n
67
6.1.6
I
n
v
o
c
a
t
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o
n
o
f
w
r
i
t
j
u
r
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s
d
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c
t
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o
n
a
t
S
C
N
s
t
a
g
e
68
I-15
C
O
N
T
E
N
T
S
22. P
A
G
E
9.2.2
S
p
e
c
i
fi
e
d
o
f
f
e
n
c
e
s
-
S
u
p
p
l
y
w
i
t
h
o
u
t
i
s
s
u
e
o
f
i
n
v
o
i
c
e
205
9.2.3 I
s
s
u
e
o
f
i
n
v
o
i
c
e
w
i
t
h
o
u
t
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
206
9.2.4
A
v
a
i
l
m
e
n
t
o
f
I
T
C
w
i
t
h
o
u
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c
e
i
p
t
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s 207
9.2.5
C
o
l
l
e
c
t
i
o
n
o
f
a
m
o
u
n
t
a
s
t
a
x
b
u
t
n
o
t
p
a
i
d
t
o
g
o
v
e
r
n
m
e
n
t 207
9.2.6
I
P
C
m
a
y
a
l
s
o
b
e
i
n
v
o
c
a
b
l
e
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f
i
n
g
r
e
d
i
e
n
t
s
a
r
e
s
a
t
i
s
fi
e
d
207
9.2.7
E
v
a
s
i
o
n
a
n
d
f
r
a
u
d
n
o
t
i
n
v
o
l
v
i
n
g
s
p
e
c
i
fi
e
d
m
o
d
u
s
o
p
e
r
a
n
d
i
208
9.2.8
F
a
l
s
i
fi
c
a
t
i
o
n
o
f
r
e
c
o
r
d
s
o
r
p
r
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d
u
c
t
i
o
n
o
f
f
a
k
e
d
o
c
u
m
e
n
t
s
208
9.2.9
O
b
s
t
r
u
c
t
i
o
n
o
f
o
f
fi
c
e
r
s
208
9.2.10
D
e
a
l
i
n
g
w
i
t
h
g
o
o
d
s
l
i
a
b
l
e
t
o
c
o
n
fi
s
c
a
t
i
o
n 209
9.2.11
T
a
m
p
e
r
i
n
g
w
i
t
h
o
r
d
e
s
t
r
u
c
t
i
o
n
o
f
e
v
i
d
e
n
c
e 209
9.2.12
F
a
i
l
u
r
e
t
o
s
u
p
p
l
y
i
n
f
o
r
m
a
t
i
o
n
o
r
p
r
o
v
i
d
i
n
g
f
a
l
s
e
i
n
f
o
r
m
a
t
i
o
n
210
9.2.13
A
t
t
e
m
p
t
o
r
a
b
e
t
m
e
n
t
o
f
c
o
m
m
i
s
s
i
o
n
o
f
s
p
e
c
i
fi
e
d
o
f
f
e
n
c
e
s
210
9.2.14
Q
u
a
n
t
u
m
o
f
p
u
n
i
s
h
m
e
n
t
211
9.2.15
S
a
n
c
t
i
o
n
f
o
r
p
r
o
s
e
c
u
t
i
o
n
212
9.2.16
S
a
n
c
t
i
o
n
f
o
r
p
r
o
s
e
c
u
t
i
o
n
o
n
l
y
a
f
t
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r
d
u
e
a
p
p
l
i
c
a
t
i
o
n
o
f
m
i
n
d
212
9.2.17
A
p
p
l
i
c
a
t
i
o
n
t
o
o
t
h
e
r
A
c
t
s
213
9.2.18
S
e
c
t
i
o
n
1
3
3
-
L
i
a
b
i
l
i
t
y
o
f
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f
fi
c
e
r
s
a
n
d
c
e
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t
a
i
n
p
e
r
s
o
n
s
214
9.2.19
P
r
o
s
e
c
u
t
i
o
n
f
o
r
o
f
f
e
n
c
e
s
b
y
c
o
m
p
a
n
i
e
s
215
9.2.20
P
a
r
t
n
e
r
s
t
o
b
e
p
r
o
c
e
e
d
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d
a
g
a
i
n
s
t
f
o
r
o
f
f
e
n
c
e
s
b
y
fi
r
m
218
9.3
C
o
m
p
o
u
n
d
i
n
g
o
f
o
f
f
e
n
c
e
s
218
9.3.1
P
r
o
c
e
d
u
r
e
s
f
o
r
c
o
m
p
o
u
n
d
i
n
g
218
9.3.2
Q
u
a
n
t
u
m
o
f
c
o
m
p
o
u
n
d
i
n
g
219
C
O
N
T
E
N
T
S
I-24
23. P
A
G
E
9.3.3
B
a
r
o
n
c
o
m
p
o
u
n
d
i
n
g
219
9.3.4
A
b
a
t
e
m
e
n
t
o
f
p
r
o
c
e
e
d
i
n
g
s
219
10
PROVISIONAL ATTACHMENT
AND RECOVERY OF DUES
10.1
P
r
o
v
i
s
i
o
n
a
l
a
t
t
a
c
h
m
e
n
t 221
10.1.1
A
n
y
p
r
o
p
e
r
t
y
c
a
n
b
e
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t
t
a
c
h
e
d
221
10.1.2
O
p
i
n
i
o
n
o
f
C
o
m
m
i
s
s
i
o
n
e
r
221
10.1.3
P
e
n
d
e
n
c
y
o
f
p
r
o
c
e
e
d
i
n
g
s
i
s
r
e
l
e
v
a
n
t
222
10.1.4
P
r
o
v
i
s
i
o
n
a
l
a
t
t
a
c
h
m
e
n
t
-
I
n
t
e
r
p
r
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t
a
t
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o
n
o
f
S
e
c
t
i
o
n
8
3
b
y
S
u
p
r
e
m
e
C
o
u
r
t
223
10.1.5
B
a
n
k
a
c
c
o
u
n
t
o
f
f
a
m
i
l
y
m
e
m
b
e
r
s
c
a
n
n
o
t
b
e
a
t
t
a
c
h
e
d
224
10.1.6
P
r
o
p
e
r
t
y
o
f
a
d
v
i
s
o
r
t
o
c
o
m
p
a
n
y
c
a
n
n
o
t
b
e
p
r
o
v
i
s
i
o
n
a
l
l
y
a
t
t
a
c
h
e
d
224
10.1.7
O
r
d
e
r
o
f
p
r
o
v
i
s
i
o
n
a
l
a
t
t
a
c
h
m
e
n
t
225
10.1.8
P
r
o
v
i
s
i
o
n
a
l
a
t
t
a
c
h
m
e
n
t
-
C
B
I
C
g
u
i
d
e
l
i
n
e
s
226
10.1.9
P
r
o
v
i
s
i
o
n
a
l
a
t
t
a
c
h
m
e
n
t
-
M
a
i
n
t
e
n
a
n
c
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f
b
a
l
a
n
c
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o
n
d
a
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o
f
a
t
t
a
c
h
m
e
n
t
s
u
f
fi
c
i
e
n
t
226
10.1.10
P
r
o
v
i
s
i
o
n
a
l
a
t
t
a
c
h
m
e
n
t
w
h
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n
p
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d
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n
g
u
n
d
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p
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c
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fi
e
d
s
e
c
t
i
o
n
i
s
n
o
t
p
e
n
d
i
n
g
227
10.1.11
P
r
o
v
i
s
i
o
n
a
l
a
t
t
a
c
h
m
e
n
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f
b
a
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k
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c
c
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w
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s
e
t
s
o
f
f
e
r
e
d
a
s
s
e
c
u
r
i
t
y
227
10.2
R
e
c
o
v
e
r
y
o
f
t
a
x
a
n
d
o
t
h
e
r
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m
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t
s
d
u
e
t
o
t
h
e
g
o
v
e
r
n
-
m
e
n
t
227
10.2.1
R
e
c
o
v
e
r
y
b
y
w
a
y
o
f
d
e
d
u
c
t
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n
f
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m
a
m
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n
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s
d
u
e
t
o
p
e
r
s
o
n
c
o
n
c
e
r
n
e
d
228
10.2.2
S
u
o
m
o
t
u
a
d
j
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s
t
m
e
n
t
o
f
r
e
f
u
n
d
a
g
a
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n
s
t
d
e
m
a
n
d
228
10.2.3
I
n
t
i
m
a
t
i
o
n
o
r
n
o
t
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c
e
b
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f
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m
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n
t
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f
r
e
f
u
n
d
a
g
a
i
n
s
t
d
u
e
s
229
10.2.4
D
e
t
e
n
t
i
o
n
a
n
d
s
a
l
e
o
f
g
o
o
d
s
229
10.2.5
P
r
o
c
e
d
u
r
e
s
f
o
r
a
u
c
t
i
o
n
s
a
l
e
230
I-25
C
O
N
T
E
N
T
S
25. P
A
G
E
APPENDICES
APPENDIX I :
P
r
o
p
e
r
O
f
fi
c
e
r
s
s
p
e
c
i
fi
e
d
f
o
r
i
s
s
u
a
n
c
e
o
f
s
h
o
w
c
a
u
s
e
n
o
t
i
c
e
s
a
n
d
p
a
s
s
i
n
g
a
d
j
u
d
i
c
a
t
i
o
n
o
r
d
e
r
s
249
APPENDIX II :
I
n
s
t
r
u
c
t
i
o
n
s
o
n
d
e
t
e
n
t
i
o
n
o
f
g
o
o
d
s
a
n
d
c
o
n
v
e
y
a
n
c
e
s
i
n
t
r
a
n
s
i
t
u
n
d
e
r
s
e
c
t
i
o
n
1
2
9
o
f
C
G
S
T
A
c
t
252
APPENDIX III :
I
n
s
t
r
u
c
t
i
o
n
s
o
n
q
u
o
t
i
n
g
D
I
N
m
a
n
d
a
t
o
r
i
l
y
i
n
s
e
a
r
c
h
a
u
t
h
o
r
i
s
a
t
i
o
n
,
s
u
m
m
o
n
s
,
a
r
r
e
s
t
m
e
m
o
a
n
d
i
n
s
p
e
c
t
i
o
n
n
o
t
i
c
e
s
254
APPENDIX IV :
S
t
a
n
d
a
r
d
O
p
e
r
a
t
i
n
g
P
r
o
c
e
d
u
r
e
(
S
O
P
)
i
s
s
u
e
d
b
y
A
n
d
h
r
a
P
r
a
d
e
s
h
G
o
v
t
.
,
f
o
r
s
e
a
r
c
h
a
n
d
s
e
i
z
u
r
e
u
n
d
e
r
A
P
G
S
T
A
c
t
259
APPENDIX V :
S
t
a
n
d
a
r
d
O
p
e
r
a
t
i
n
g
P
r
o
c
e
d
u
r
e
(
S
O
P
)
i
s
s
u
e
d
b
y
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n
d
h
r
a
P
r
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d
e
s
h
G
o
v
t
.
,
f
o
r
i
n
s
p
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c
t
i
o
n
o
f
b
u
s
i
n
e
s
s
p
r
e
m
i
s
e
s
u
n
d
e
r
A
P
G
S
T
A
c
t
268
APPENDIX VI :
G
u
i
d
e
l
i
n
e
s
/
i
n
s
t
r
u
c
t
i
o
n
s
t
o
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e
f
o
l
l
o
w
e
d
b
y
d
e
p
a
r
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m
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n
t
a
l
o
f
fi
c
e
r
s
d
u
r
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n
g
s
e
a
r
c
h
o
p
e
r
a
t
i
o
n
p
r
o
c
e
e
d
i
n
g
s
276
APPENDIX VII :
G
u
i
d
e
l
i
n
e
s
/
i
n
s
t
r
u
c
t
i
o
n
s
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o
w
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d
b
y
d
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p
a
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m
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n
t
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l
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f
fi
c
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f
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r
p
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v
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n
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l
a
t
t
a
c
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m
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n
t
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f
p
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p
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d
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r
s
e
c
t
i
o
n
8
3
o
f
C
G
S
T
A
c
t
279
APPENDIX VIII:
R
e
l
e
v
a
n
t
s
e
c
t
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n
s
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f
t
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v
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c
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s
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a
x
A
c
t
,
2
0
1
7
284
SUBJECT INDEX 307
I-27
C
O
N
T
E
N
T
S
26. 6.1 DEMAND OF TAX UNDER SECTION 73
T
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guidelines
(File No. CT/1444/2021- C9 dated 22-2-2021)69
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C H A P T E R
6
9
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65
27. Para 6.1
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t
S
C
N
.
6.1.9 SCN cannot be issued to legal heirs of deceased when
provision therefor absent
T
h
e
S
u
p
r
e
m
e
C
o
u
r
t
i
n
Shabina Abraham
v
.
Collector of Central Excise
and Customs
7
5
h
e
l
d
t
h
a
t
s
i
n
c
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t
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n
-
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l
E
x
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A
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,
1
9
4
4
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3
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2
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31. Para 6.1
D
E
M
A
N
D
S
A
N
D
A
D
J
U
D
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C
A
T
I
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a
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S
T
d
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s
.
6.1.10 Show Cause Notice must not pre-judge the issue
T
h
e
i
s
s
u
a
n
c
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o
f
S
C
N
a
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d
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.
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r
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f
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,
t
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a
n
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f
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C
N
m
u
s
t
n
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t
b
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n
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p
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m
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.
A
n
S
C
N
i
n
w
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b
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l
n
o
t
b
e
a
v
a
l
i
d
S
C
N
.
I
n
Oryx Fisheries Private Limited
v
.
Union of India
7
6
t
h
e
S
C
N
p
r
o
p
o
s
i
n
g
c
a
n
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t
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S
u
p
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m
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C
o
u
r
t
o
p
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e
d
:
“31.
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t
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.
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.
32.
T
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e
r
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f
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,
w
h
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n
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32. 71
D
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D
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N
7
3
Para 6.1
6.1.11 Person to whom SCN is not issued cannot be proceeded
against
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I
n
Pankaj Gandhi
v
.
Commissioner
of Customs, New Delhi
7
7
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r
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Sundaram Textiles Ltd.
v
.
Commissioner
of C. Ex., Tirunelveli
7
8
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v
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Rubber Works Ltd.79
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.
6.1.12 Mention of wrong section may not be fatal to SCN
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d
i
n
g
s
.
I
n
LVR Dong-In Stone Ltd.
v
.
Collector of
Customs,Madras
8
0
t
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T
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33. Para 6.1
D
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M
A
N
D
S
A
N
D
A
D
J
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D
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C
A
T
I
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s
.
H
o
w
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v
e
r
,
i
n
Commissioner of Service Tax, Bangalore
v
.
The Peoples Choice
8
1
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d
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Fortune
Impex
v
.
Commissioner
8
2
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I
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Commissioner of Central Excise
v
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Pradyummna Steel
8
3
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H
o
w
e
v
e
r
,
i
n
Commissioner of C. Ex., Tiruchirappalli
v
.
Super Spinning
Mills Ltd.
8
4
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6.1.13 Issue not raised in SCN cannot be agitated later
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C
o
u
r
t
i
n
Commissioner of Central Excise
v
.
Tata Tech Ltd
.
8
5
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7
3
Para 6.1
W
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h
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l
d
i
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Ecom Express Pvt Ltd.
v
.
The Com-
missioner Commercial Taxes
8
6
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6.1.14 SCN must be unambiguous
A
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t
h
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m
.
I
n
United Telecoms Ltd.
v
.
Commissioner
of Service Tax, Hyderabad
8
7
w
h
e
r
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t
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C
N
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.
6.1.15 Unsigned SCN - Proceedings void ab initio
P
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s
.
I
n
S.P.S. Steels Rolling Mills Ltd. v
.
Commissioner of C.
Ex., Bolpur
8
8
t
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void ab initio
.
6.1.16OrdersandcommunicationfromthedepartmentisnotSCN
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l
.
I
n
Metal Forgings
v
.
Union
of India
8
9
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Urbanclap
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v
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9
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36. Rs. 795
AUTHOR : G. GOKUL KISHORE, R. SUBHASHREE
PUBLISHER : TAXMANN
DATE OF PUBLICATION : AUGUST 2021
EDITION : 1ST EDITION
ISBN NO : 9789391596255
NO. OF PAGES : 360
BINDING TYPE : PAPERBACK
ORDER NOW
GST Investigations Demands
Appeals Prosecution
Description
GST Investigations Demands Appeals Prosecution aims to cover the past emerging jurisprudence
on the subject matter along with a lucid commentary on the statutory provisions under the GST Law
relating to the following:
u GST Inspection
u GST Search
u GST Seizure
u GST Detention
u GST Audit
u GST Confiscation
u GST Penalty
u GST Show Cause Notice
u GST Adjudication
u GST Appeals
u GST Revision
u GST Prosecution
u GST Compounding
The objective of this book is to sensitize both taxpayers and tax officers of their rights and obligations
when:
u Investigations are undertaken;
u Records and documents are seized;
u Officials from companies are summoned, and
u Statements are recorded.
Thisbookwillbehelpfulfortaxpayers,departmentalofficers,membersofthebarbench,professionals
and the judiciary to appreciate the intricate points and issues arising out of implementation of the
relevant provisions conferring wide powers on the officers.