Eye Share: NI Act vis-à-vis Recovery of Tax Dues – An Insight

The search and seizure action by GST Department, erstwhile Central Excise Department, for ascertaining apprehension of duty evasion by clandestine removal etc. begins with reaching a premises, followed by preparation of an inventory of the material available, taking statements of those present, gathering as much information as possible and concluding proceedings on the spot by preparing a panchnama (proceeding sheet). Thereafter, Department issues a Show Cause Notice to the a...