Intelligence-led search and seizure under GST requires prior profiling, written authorization, videography, and strict procedural compliance. Inspection, search and seizure under the Uttar Pradesh Goods and Services Tax Act, 2017 are to follow an intelligence-led procedure in Special Investigation Branch units, beginning with pre-investigation information gathering, profiling of the dealer, and written authorization by the Joint Commissioner in INS-1. The investigation team must be constituted in advance, conduct videographed proceedings with assigned duties, and follow the prescribed seizure, restraint and provisional release mechanism for goods, records and other articles. Post-investigation, the seizing officer must submit reports within the prescribed time, after which adjudication, prosecution and arrest proceedings may follow through the statutory hierarchy and authorisation process.