https://www.taxtmi.com/acts?id=23226 The provision grants CGST/SGST officers of a prescribed rank authority to inspect business premises and to search and seize goods, documents or books where there are reasons to believe tax evasion or concealment has occurred. Seized items are to be retained only as necessary, with non-relied documents returned within thirty days of notice. Officers may break open premises if access is denied, allow copying of seized documents subject to investigative prejudice, provisionally release goods on bond or payment, and must inventory and expedite disposal of specified perishable or hazardous goods. CrPC search and seizure rules apply with stated modifications. en-us Mon, 28 Nov 2016 11:46:49 +0530 Mon, 28 Nov 2016 18:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23226 The provision grants CGST/SGST officers of a prescribed rank authority to inspect business premises and to search and seize goods, documents or books where there are reasons to believe tax evasion or concealment has occurred. Seized items are to be retained only as necessary, with non-relied documents returned within thirty days of notice. Officers may break open premises if access is denied, allow copying of seized documents subject to investigative prejudice, provisionally release goods on bond or payment, and must inventory and expedite disposal of specified perishable or hazardous goods. CrPC search and seizure rules apply with stated modifications. Act-Rules Bills Mon, 28 Nov 2016 11:46:49 +0530 https://www.taxtmi.com/acts?id=23226