Search and seizure powers: authorization, procedural safeguards and limits on detention and arrest under GST law. The text outlines statutory powers and procedures for inspection, search, seizure, detention, summons and arrest under CGST/SGST law: inspections require Joint Commissioner level written authorization based on reasons to believe; search and seizure require a written warrant specifying basis, premises, authorized officers and validity; execution mandates identity disclosure, witness signatures, preparation of a Panchnama/Mahazar and return of the executed warrant; seized goods must be inventoried and not retained beyond necessary examination; detention differs from seizure; detention and arrest powers are subject to procedural safeguards and Code of Criminal Procedure compliance.
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Provisions expressly mentioned in the judgment/order text.
Search and seizure powers: authorization, procedural safeguards and limits on detention and arrest under GST law.
The text outlines statutory powers and procedures for inspection, search, seizure, detention, summons and arrest under CGST/SGST law: inspections require Joint Commissioner level written authorization based on reasons to believe; search and seizure require a written warrant specifying basis, premises, authorized officers and validity; execution mandates identity disclosure, witness signatures, preparation of a Panchnama/Mahazar and return of the executed warrant; seized goods must be inventoried and not retained beyond necessary examination; detention differs from seizure; detention and arrest powers are subject to procedural safeguards and Code of Criminal Procedure compliance.
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