Power of inspection and seizure under GST: officers may search, seize, and restrain goods and documents for tax compliance. The provision empowers a properly ranked tax officer to inspect premises and to search and seize goods, documents or books believed to be secreted for purposes relevant to GST proceedings, authorise other officers in writing, prohibit removal of goods where seizure is impracticable, permit provisional release on bond or security or payment of tax, require return if no notice within six months (subject to extension), provide for disposal of perishable or specified goods, authorise sealing or forced entry where access is denied, allow copying of seized documents unless prejudicial, and adapt Code of Criminal Procedure search-and-seizure provisions with substitution of Commissioner for Magistrate in specified respects.