Power of inspection and seizure: authorised GST officers may inspect premises and seize goods or documents under specified safeguards. The provision grants CGST/SGST officers of a prescribed rank authority to inspect business premises and to search and seize goods, documents or books where there are reasons to believe tax evasion or concealment has occurred. Seized items are to be retained only as necessary, with non-relied documents returned within thirty days of notice. Officers may break open premises if access is denied, allow copying of seized documents subject to investigative prejudice, provisionally release goods on bond or payment, and must inventory and expedite disposal of specified perishable or hazardous goods. CrPC search and seizure rules apply with stated modifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power of inspection and seizure: authorised GST officers may inspect premises and seize goods or documents under specified safeguards.
The provision grants CGST/SGST officers of a prescribed rank authority to inspect business premises and to search and seize goods, documents or books where there are reasons to believe tax evasion or concealment has occurred. Seized items are to be retained only as necessary, with non-relied documents returned within thirty days of notice. Officers may break open premises if access is denied, allow copying of seized documents subject to investigative prejudice, provisionally release goods on bond or payment, and must inventory and expedite disposal of specified perishable or hazardous goods. CrPC search and seizure rules apply with stated modifications.
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