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Bombay HC: Must have Convincing Reasons to Withhold Documents Obtained During Seizure under CGST Act - (28 Aug 2019)

GOODS AND SERVICES TAX

Bombay High Court has ruled that any authority under the Central Goods and Services Tax Act, 2017/CGST Act who conducts search of documents or books of a company/individual must not keep them in custody for more than required period and copies thereof need to be given to the person from whose custody the said documents or books are seized.

Tags : BOMBAY HC   CGST ACT  

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