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of <h1>GST Law: Inspection, Search, Seizure, and Arrest Deterrents Against Tax Evasion, Requiring High-Level Authorization and Safeguards</h1> The provisions of Inspection, Search, Seizure, and Arrest in GST law are designed to deter tax evasion and protect genuine taxpayers and government revenue. These measures are used only in exceptional circumstances and require authorization from a Joint Commissioner or higher. Inspection allows officers to access business premises or transport vehicles to verify compliance, while search and seizure require evidence of tax evasion activities. Arrests are reserved for serious offenses with tax amounts exceeding specified limits, requiring Commissioner authorization. Safeguards ensure transparency and accountability, including adherence to the Criminal Procedure Code and criteria for arrests based on offense severity and tax amounts involved.
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