Inspection and seizure procedure under Uttar Pradesh GST requires written authorization, prescribed forms, and strict compliance with statutory safeguards. Inspection, search and seizure under the Uttar Pradesh Goods and Services Tax Act, 2017 require written authorization by a proper officer not below Joint Commissioner. The circular prescribes the procedure for inspecting business premises, transporters, warehouses and other places, and for seizing goods, documents, books or things relevant to proceedings. It provides for provisional release against bond and bank guarantee, retention and copying of seized records, special treatment of perishable or hazardous goods, and compliance with prescribed forms and rules.