Search and seizure powers permit officers to search, seize goods and relevant documents and to force entry and seal premises. 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.
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.
Search and seizure powers permit officers to search, seize goods and relevant documents and to force entry and seal premises.
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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