UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Chapter V — INSPECTION, SEARCH, SEIZURE AND ARREST (Section 11) Chapter Index — fourteen-section architecture Effective from 1 July…
GSTUTGST Act — chapter commentary1 min read
UTGST Act, 2017 — Chapter V — Inspection Search Seizure and Arrest
Chapter V — Inspection Search Seizure and Arrest
Chapter Index — fourteen-section architecture
Effective from 1 July 2017 (UTGST Act, 2017) | First Edition | May 2026
[Single-section chapter — multi-agency mandatory assistance framework for UTGST proper officers]
1. Scope at a Glance
Chapter V UTGST has a single section — s. 11 — providing mandatory cross-agency assistance from Police, Railways, Customs, land-revenue, village officers, central tax, State tax. Government can extend by notification. Critical for UT operations with limited local tax infrastructure.
2. Section-by-Section Synopsis
SECTION
SYNOPSIS
Section 11
Mandatory assistance from listed officer categories; Government can extend by notification when called by Commissioner.
3-14. (Standard chapter index sections)
Single-section chapter — Chapter Index per practitioner architecture. Key doctrines: multi-agency cooperation; Maneka Gandhi procedural fairness; Hierarchy of instruments. Operative via CGST Chapter XIV (ss. 67-72) applied via s. 21.