Power of inspection, search and seizure enables authorised GST officers to inspect premises and seize goods or documents subject to safeguards. Power is vested in a proper officer not below Joint Commissioner to authorise inspection, search and seizure where there are reasons to believe in suppression of transactions, misstatement of stock, excess input tax credit claims or evasion; such officers may seal or break open premises and seize goods or documents relevant to proceedings, subject to retention only as necessary, rights to copy seized documents, provisional release on bond or security or payment, return of goods if no notice within six months (with a possible single extension), and application of Code of Criminal Procedure provisions with specified modification.
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.
Power of inspection, search and seizure enables authorised GST officers to inspect premises and seize goods or documents subject to safeguards.
Power is vested in a proper officer not below Joint Commissioner to authorise inspection, search and seizure where there are reasons to believe in suppression of transactions, misstatement of stock, excess input tax credit claims or evasion; such officers may seal or break open premises and seize goods or documents relevant to proceedings, subject to retention only as necessary, rights to copy seized documents, provisional release on bond or security or payment, return of goods if no notice within six months (with a possible single extension), and application of Code of Criminal Procedure provisions with specified modification.
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