Power of inspection authorises officers to inspect, search and seize goods and documents under GST with provisional release rules. A proper officer of State tax (not below Joint Commissioner) may authorise inspections, searches and seizures of business premises, transporters, warehouses or other places where suppression of supplies, excess input tax credit claims, contraventions or likely tax evasion are suspected. Seized goods and documents are to be retained only as necessary, may be provisionally released on bond or security, and returned if no notice is issued within six months (subject to one extension). Perishable or hazardous goods may be promptly disposed of by notification; Code of Criminal Procedure search and seizure rules apply subject to 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 authorises officers to inspect, search and seize goods and documents under GST with provisional release rules.
A proper officer of State tax (not below Joint Commissioner) may authorise inspections, searches and seizures of business premises, transporters, warehouses or other places where suppression of supplies, excess input tax credit claims, contraventions or likely tax evasion are suspected. Seized goods and documents are to be retained only as necessary, may be provisionally released on bond or security, and returned if no notice is issued within six months (subject to one extension). Perishable or hazardous goods may be promptly disposed of by notification; Code of Criminal Procedure search and seizure rules apply subject to specified modification.
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