Inspection, search and seizure under GST require authorisation, seizure orders, inventory preparation, and restricted custody of seized goods. Inspection, search and seizure under the GST rules require authorisation by a proper officer not below the rank of Joint Commissioner, an order of seizure in FORM GST INS-02 for goods, documents, books or things liable to seizure, and an inventory recording relevant particulars. The officer may entrust seized goods to the owner or custodian for safe keeping, or, where seizure is not practicable, serve an order of prohibition in FORM GST INS-03 restraining dealings with the goods without prior permission.
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.
Inspection, search and seizure under GST require authorisation, seizure orders, inventory preparation, and restricted custody of seized goods.
Inspection, search and seizure under the GST rules require authorisation by a proper officer not below the rank of Joint Commissioner, an order of seizure in FORM GST INS-02 for goods, documents, books or things liable to seizure, and an inventory recording relevant particulars. The officer may entrust seized goods to the owner or custodian for safe keeping, or, where seizure is not practicable, serve an order of prohibition in FORM GST INS-03 restraining dealings with the goods without prior permission.
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