"Advocate & Indirect Taxation Consultant - Customs, GST and Foreign Trade Policy"
Arrest under Customs and GST laws needs clear evidence and recorded reasons; mere suspicion is not sufficient, as clarified by the Supreme Court.
Under GST law, authorities cannot seize cash or valuables unless linked to tax evasion. Recent court rulings confirm such seizures are unlawful. Learn more here.
Is clubbing multiple financial years in a GST show cause notice legal? Explore judicial rulings and legal interpretations under Sections 73, 74, and 74A of the CGST Act.
