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<h1>Search and seizure authority requires written authorization by a Joint Commissioner-level officer when concealment is reasonably believed.</h1> Search and seizure under the CGST framework requires a written authorization by an officer of the rank of Joint Commissioner or above, granted only when that Joint Commissioner has reasons to believe that goods liable to confiscation or documents, books or things relevant to proceedings are concealed; the authorization empowers the designated officer to enter, search and seize those items.
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