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<h1>Search and seizure safeguards limit retention, require inventories and copies, mandate return or disposal, and apply CrPC procedures.</h1> Section 67 of the CGST/SGST Acts sets procedural safeguards for searches and seizures: seizure must not exceed necessary retention for examination; persons may take photocopies of seized documents; an inventory of seized goods must be prepared; specified categories of goods can be immediately disposed of under CGST Rules; and seized goods must be the subject of a notice within six months or be returned, extendable once for up to six further months. Provisions of the Code of Criminal Procedure, 1973 apply, with search records directed to the relevant Commissioner instead of the nearest magistrate.
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