[2021] 125 taxmann.com 245 (Article)

In order to check the GST evasion, frauds etc., the government has made sea changes in recent times , some are already in place and some are proposed in the budget 2021. The government is continuously taking steps to tighten the noose of the tax evasion matters . There are so many powers given to the department so that possible leakage of the tax can be traced . In line of those powers one of such power is power of inspection/verification of goods while the goods are in transit . These powers are regularly used by the department to check tax evasion but another truth alongside travel is that in some cases these powers are not used in the manner and spirit in which these are intended to be used . In the coming paragraphs we will discuss w.r.t. to those powers and their sphere of authority.



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