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of <h1>Section 79 GST Law Empowers Officers to Inspect, Search, and Seize Goods Suspected of Tax Evasion or Act Violations</h1> Section 79 of the Model GST Law grants CGST/SGST officers, not below the rank of Joint Commissioner, the authority to inspect, search, and seize goods, documents, or other items if they suspect tax evasion or contravention of the Act. Officers can authorize searches, seize goods, and retain documents necessary for proceedings. Seized goods must be returned within six months unless extended. Perishable goods may be disposed of as prescribed. The law aligns with the Code of Criminal Procedure for search and seizure, with modifications. Officers can also purchase goods to verify tax compliance, requiring refunds upon return.
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