Guide on Seizure Procedures in GST Searches: Legal Framework, Relevant Sections, Forms, and Release Protocols

The handbook outlines the procedures for seizure during search proceedings under the GST law. It details the legal framework, including relevant sections of the CGST Act, 2017, and associated rules. Seizure is authorized when there is a belief that goods or documents relevant to proceedings are hidden. The process involves issuing specific forms for seizure, prohibition, and release. Seized items are inventoried, and custody is managed by the Department or the owner under specific conditions. Provisional and final release procedures are detailed, along with the requirement for a Show Cause Notice within six months, extendable by the Proper officer.