Order of seizure authorises seizure and custody restrictions under GST inspection and search procedures by authorised officer. An Order of Seizure under inspection/search authority records grounds to seize goods, books and documents believed liable to confiscation or relevant to proceedings; it requires detailed particulars of seized items, names of witnesses, and identification of the person entrusted with safe custody, who is prohibited from removing or dealing with the goods without prior permission of the issuing officer.
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.
Order of seizure authorises seizure and custody restrictions under GST inspection and search procedures by authorised officer.
An Order of Seizure under inspection/search authority records grounds to seize goods, books and documents believed liable to confiscation or relevant to proceedings; it requires detailed particulars of seized items, names of witnesses, and identification of the person entrusted with safe custody, who is prohibited from removing or dealing with the goods without prior permission of the issuing officer.
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