State GST Officers can also search, seizure and levy penalty for violation of CGST / IGST Act – High Court
September 23, 2018
GST, High Courts
State GST Officers can also search, seizure and levy penalty for violation of Central Act as provisions of the Central and State Statutes are pari materia. After 01.02.2018, seizure / Penalty orders for alleged non-accompanying of E-Way Bill by Transporters referring to Government’s old Notification and Commissioner’s Circular …