SEZ unit not exempt from inspection, investigation under GST, says Gujarat High Court

n an important development, the Gujarat High Court has ruled that GST officials can initiate proceedings against a unit situated in the Special Economic Zone (SEZ). It has also imposed a penalty on the unit for not cooperating with the process initiated by the tax department. “Respondent authorities (GST Department) are empowered to carry out proceedings in SEZ,” a division bench of Just…