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of <h1>Understanding Inspection, Search, Seizure, and Arrest Procedures Under CGST/SGST Act: Key Terms and Legal Provisions Explained</h1> The GST FAQ procedures and legal provisions related to inspection, search, seizure, and arrest under the CGST/SGST Act. It defines key terms such as 'search,' 'inspection,' and 'seizure,' and details the circumstances under which these actions can be authorized by a Joint Commissioner or higher authority. The document also describes the powers of officers during searches, the rights of individuals from whom documents are seized, and the conditions under which goods may be detained or confiscated. Additionally, it covers the legal framework for arrests, including the criteria for arrest, safeguards for arrested individuals, and the responsibilities of those summoned under the Act. The guidelines emphasize adherence to procedural safeguards and respect for individuals' rights during enforcement actions.
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