https://www.taxtmi.com/acts?id=24022 Power is conferred on a proper officer not below the rank of Joint Commissioner to authorise inspection where there are reasons to believe that a taxable person has suppressed transactions, claimed excess input tax credit, or otherwise contravened the Act to evade tax. Where goods liable to confiscation or relevant documents are secreted, the officer may authorise or carry out search and seizure, restrain dealings in goods where seizure is impracticable, and retain seized material only as long as necessary for examination or proceedings. Provision is also made for provisional release of goods, return of documents, time limits for notice, disposal of notified goods, and purchase from business premises to verify tax invoices or bills of supply. en-us Mon, 27 Mar 2017 17:24:35 +0530 Thu, 25 Jun 2026 18:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24022 Power is conferred on a proper officer not below the rank of Joint Commissioner to authorise inspection where there are reasons to believe that a taxable person has suppressed transactions, claimed excess input tax credit, or otherwise contravened the Act to evade tax. Where goods liable to confiscation or relevant documents are secreted, the officer may authorise or carry out search and seizure, restrain dealings in goods where seizure is impracticable, and retain seized material only as long as necessary for examination or proceedings. Provision is also made for provisional release of goods, return of documents, time limits for notice, disposal of notified goods, and purchase from business premises to verify tax invoices or bills of supply. Act-Rules GST Mon, 27 Mar 2017 17:24:35 +0530 https://www.taxtmi.com/acts?id=24022