https://www.taxtmi.com/acts?id=21582 CGST/SGST officers not below Joint Commissioner may, on reasons to believe tax evasion or concealed goods/documents, authorise inspections, searches and seizures of business premises; seized items may be retained only as necessary, persons may copy seized documents in the officer's presence, officers may seal or break open premises when access is denied, perishable or hazardous goods may be disposed of as notified with an inventory, and CrPC search and seizure provisions apply with specified substitutions. en-us Wed, 15 Jun 2016 14:59:56 +0530 Wed, 15 Jun 2016 14:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21582 CGST/SGST officers not below Joint Commissioner may, on reasons to believe tax evasion or concealed goods/documents, authorise inspections, searches and seizures of business premises; seized items may be retained only as necessary, persons may copy seized documents in the officer's presence, officers may seal or break open premises when access is denied, perishable or hazardous goods may be disposed of as notified with an inventory, and CrPC search and seizure provisions apply with specified substitutions. Act-Rules Bills Wed, 15 Jun 2016 14:59:56 +0530 https://www.taxtmi.com/acts?id=21582