What is meant by the term ‘Seizure’?


The term ‘seizure’ has not been specifically defined  in the Model GST Law. In Law Lexicon Dictionary, ‘seizure’ is defined as the act of taking possession of property by  an officer under legal process. It generally implies taking possession forcibly contrary to the wishes of the owner    of the property or who has the possession and who was unwilling to part with the possession.


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