Power of inspection and search in GST: procedural safeguards require documented seizures, quantified inventories, and custody controls. Power of inspection, search and seizure under the SGST framework authorizes Proper Officers to inspect premises, verify accounts and seize documents where necessary. Searches must be planned, timed to avoid tipping off, and documented by a Shop Inspection Report/Mahazar. Seizures require written reasons, Form GST INS-02 entries, and an inventory with quantified description; electronic devices and data must be detailed and handled with signed non-rewritable copies. Seized records are to be entered in a custody register, returned after copying with receipts and undertakings, and supervisory oversight is required for case processing and enforcement actions.