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CMA Final · Indirect Tax Laws and Practice · Inspection, Search, Seizure, Arrest and Prosecution

Under Rule 139 of the CGST Rules, 2017, which of the following correctly matches a form with its purpose?

FORM GST INS-03 is the order of prohibition served on the owner or custodian when it is not practicable to seize goods. INS-01 is the authorisation for inspection, search or seizure, and INS-02 is the order of seizure.

  1. AFORM GST INS-01 is the order of seizure
  2. BFORM GST INS-02 is the authorisation for inspection or search
  3. CFORM GST INS-03 is the order of prohibition used where it is not practicable to seize goodsCorrect
  4. DFORM GST INS-01 is the order of prohibition

Explanation

Rule 139(1) prescribes FORM GST INS-01 for authorisation to inspect, search or seize. Rule 139(2) prescribes INS-02 for the order of seizure. Rule 139(4) prescribes INS-03 as the order of prohibition when seizing goods is not practicable. Only the third option matches correctly.

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