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of <h1>Senior tax officer authorization, seizure and inventory procedures under Section 67 including Forms GST INS-01, INS-02, INS-03</h1> A senior tax officer (not below Joint Commissioner) who believes a business or place should be inspected, searched or goods seized under section 67 must authorize a subordinate in FORM GST INS-01; seizures require an order in FORM GST INS-02. Seized goods may be entrusted to the owner or custodian for safekeeping but they cannot remove or deal with them without prior permission. If seizure is impracticable, a prohibition order in FORM GST INS-03 may be served prohibiting removal or dealing. The officer making the seizure must prepare a signed inventory describing the items, quantities and identifying marks.
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