UTGST Section 16 — Inspection, search and seizure

UTGST Act  ·  Inspection, search and seizure

UTGST

Quick Answer

Section 16 of the UTGST Act, 2017 governs Inspection, search and seizure. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 16 UTGST: Inspection, search and seizure — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Case Laws 0
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(1)The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority:
Provided that the Central Government may, on the recommendations of the Council, notify any Appellate Authority located in any State or any other Union territory to act as the Appellate Authority for the purposes of this Act.
(2)The Appellate Authority shall consist of-
(i)the Chief Commissioner of central tax as designated by the Board; and (ii) the Commissioner of Union territory tax having jurisdiction over the applicant.

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Amendment History

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UTGST Section 16 was introduced as part of the original UTGST Act, 2017.

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