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Forceful Recovery during GST search- HC issues guidelines (Must Read)
Case Law Details
- Case Name
- Bhumi Associate Vs. Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Bhumi Associate Vs. Union of India (Gujarat High Court)
High Court Issues direction against alleged forceful recoveries during search/inspection under CGST Act, 2017 –
(1) No recovery in any mode by cheque, cash, e-payment or adjustment of input tax credit should be made at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Goods and Services Tax Act, 2017 under any circumstances.
(2) Even if the assessee comes forward to make voluntary payment by filing Form DRC-03, the assessee should be asked/ advised to file such Form DRC-03 on the ne...
Request all concerned to make gst act more simple it is now very complicated. You are to correct one mistake promulgating another act. This is very confusing and making gst more complicated.