Q 394. What are the safeguards provided in MGL in respect of Search or Seizure?


Ans. Certain safeguards are provided in section 60 of Model CGST/SGST Law in respect of the power of search or seizure. These are as follows: Seized  goods   or   documents   should   not   be retained beyond the period necessary for their examination; Photocopies of the documents can be taken by the person from whose custody documents are…

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