Search and seizure powers allow authorised officers to inspect premises, seize goods and documents, and impose provisional release conditions. Search and seizure powers permit a proper officer to authorise inspections of business premises, transporters and warehouses where there are grounds to suspect suppression of transactions, improper input tax claims or other tax-evasion contraventions, and to search for and seize goods, documents or electronic devices relevant to proceedings. Seized items are retained only as necessary, with rights to copy documents subject to investigation needs; goods may be provisionally released on bond or security or on payment of tax, and specified perishable or hazardous goods may be inventoried and disposed of as prescribed.
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 allow authorised officers to inspect premises, seize goods and documents, and impose provisional release conditions.
Search and seizure powers permit a proper officer to authorise inspections of business premises, transporters and warehouses where there are grounds to suspect suppression of transactions, improper input tax claims or other tax-evasion contraventions, and to search for and seize goods, documents or electronic devices relevant to proceedings. Seized items are retained only as necessary, with rights to copy documents subject to investigation needs; goods may be provisionally released on bond or security or on payment of tax, and specified perishable or hazardous goods may be inventoried and disposed of as prescribed.
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