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of <h1>Officers Authorized to Inspect, Search, and Seize Under Section 60 of Model GST Law for Suspected Tax Evasion</h1> Section 60 of the Model GST Law, 2016, empowers CGST/SGST officers, not below the rank of Joint Commissioner, to inspect, search, and seize goods and documents if they suspect tax evasion. Officers may authorize others to inspect business premises or search and seize goods and documents believed to be concealed. Seized items are retained only as necessary for examination or proceedings, and individuals can make copies of seized documents. Goods must be returned if no notice is given within 60 days, extendable up to six months. Certain goods may be disposed of due to their nature or storage constraints, and the Code of Criminal Procedure applies with modifications.
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