In a strongly worded instruction, the Goods and Services Tax (GST) wing of the Central Board of Indirect Taxes and Customs (CBIC) has warned its officers of disciplinary action if they use force and coercion for recovery of tax or deposit of tax during the course of search, inspection, or investigation.
The trade has welcomed the CBIC clarification that no recovery can be made unless the amount becomes payable in pursuance of an order passed by the adjudication authority or otherwise becomes payable under the provisions of the CGST Act and the rules made thereunder. However, seasoned practitioners and a large
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