Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Understanding GST Search, Seizure, and Inspection: Legal Procedures, Safeguards, and Digital Transparency</h1> The the procedures and legal framework for inspection, search, and seizure under the GST law. A search involves examining a person, place, or object to find concealed items or evidence of a crime, conducted under legal authority. Seizure refers to taking possession of property by an officer through legal process, often against the owner's wishes. The GST law mandates that searches and seizures are authorized by a Joint Commissioner, with specific conditions and safeguards, including inventory documentation and witness presence. Inspections, less intrusive than searches, require written authorization and target tax evasion activities. Inspections during transit can occur without prior authorization, ensuring transparency through digital interfaces and Document Identification Numbers (DIN).