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No Provision In GST Act for Confiscating Currency From The Premises : Delhi High Court
Mariya Paliwala
25 Jan 2023 7:00 PM IST
The Delhi High Court ruled that there is no provision in the GST Act that would allow for the forcible removal of currency from the premises of any person.The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the powers of search and seizure are draconian powers and must be exercised strictly in terms of the statute and only if the necessary conditions...
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