Search and seizure powers under GST enable authorised officers to inspect premises and seize goods subject to statutory safeguards. Inspection permits authorised CGST/SGST officers, on written authorisation by a Joint Commissioner or above, to access specified business premises of taxable persons, transporters and warehouse operators to examine records, goods and electronic devices and to break open doors or receptacles when access is denied. Search and seizure require written authorisation where there is reason to believe that goods liable to confiscation or documents relevant to proceedings are hidden; officers may seize goods and documents, seal premises, prepare Panchnama/Mahazar with inventories, and must observe procedural safeguards and time-bound notice requirements for retained goods.