Good and Service Tax (GST)

(1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or […]

(1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate

(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously

(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously

(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers,

(1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have

(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either

(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or

(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding

(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable