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of <h1>Section 60: Safeguards on Search and Seizure, Return Within 60 Days, Photocopies Allowed, Perishables Disposed Immediately</h1> Section 60 of the Model CGST/SGST Law outlines safeguards for search and seizure. Seized goods or documents should not be held longer than necessary, and individuals can take photocopies of seized documents. If no notice is issued within sixty days of seizure, goods must be returned, with a possible extension up to six months. An inventory of seized goods must be made, and certain goods like perishable items can be disposed of immediately. The Code of Criminal Procedure applies, with modifications requiring records to be sent to the Principal Commissioner or Commissioner of CGST/SGST instead of a Magistrate.
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