Safeguards for Search and Seizure: return and inventory rules, photocopy rights, disposal and procedural modification.

Safeguards under the Model GST Law require that seized goods and documents not be retained longer than necessary, mandate an inventory of seized goods, allow the person from whose custody documents were seized to take photocopies, provide for return of goods if notice is not issued within sixty days subject to extension, permit immediate disposal of specified categories of goods, and apply criminal procedure search and seizure provisions with administrative reporting to the Principal Commissioner/Commissioner in place of magistrate notification.

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