Seizure powers under GST permit officers to detain produced records upon belief of tax evasion, with receipt and retention rules.

The Proper Officer may seize accounts, registers or documents produced before him where there are reasons to believe a person has evaded tax or is attempting to evade tax; the officer must give a receipt and may retain the records as long as necessary in connection with proceedings. These seizure functions have been assigned to the Superintendent of Central Tax.

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