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          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.

          <h1>Search and seizure powers permit officers to search, seize goods and relevant documents and to force entry and seal premises.</h1> Powers during a valid search include authority to search for and seize goods liable to confiscation and to seize documents, books or other things relevant to CGST/SGST proceedings. Officers may break open doors, almirahs or boxes when access is denied and may seal premises to secure goods and evidentiary records.

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