As per Rule 139, during the Inspection, Search or Seizure by the officer if it is not feasible to seize any such goods, the officer will issue an order of prohibition in FORM GST INS-03 to the taxpayer, that the taxpayer shall not remove, part with, or otherwise deal with the goods except with the previous permission of him i.e the officer.
One thought on “GST Tip – 318”
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