Inspection of goods in movement

Power to arrest

Power to summon persons to give evidence and produce documents

Access to business premises.

Officers to assist proper officers

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts.-

General provisions relating to determination of tax.

Tax collected but not paid to Government

Tax wrongfully collected and paid to Central Government or State Government

Initiation of recovery proceedings

Recovery of tax.