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of <h1>Officer's Search Powers Under CGST/SGST Act: Authority to Forcibly Access and Seal Premises for Compliance</h1> An officer conducting a valid search under the CGST/SGST Act has the authority to search for and seize goods subject to confiscation, as well as relevant documents, books, or items. If entry is denied, the officer may forcibly open doors, almirahs, or boxes suspected of concealing relevant materials. Additionally, if access to the premises is denied, the officer is empowered to seal the premises to ensure compliance with the search.
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