https://www.taxtmi.com/acts?id=24657 Search and seizure under the CGST framework requires a written authorization by an officer of the rank of Joint Commissioner or above, granted only when that Joint Commissioner has reasons to believe that goods liable to confiscation or documents, books or things relevant to proceedings are concealed; the authorization empowers the designated officer to enter, search and seize those items. en-us Mon, 03 Apr 2017 16:25:28 +0530 Mon, 03 Apr 2017 16:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24657 Search and seizure under the CGST framework requires a written authorization by an officer of the rank of Joint Commissioner or above, granted only when that Joint Commissioner has reasons to believe that goods liable to confiscation or documents, books or things relevant to proceedings are concealed; the authorization empowers the designated officer to enter, search and seize those items. Act-Rules Bills Mon, 03 Apr 2017 16:25:28 +0530 https://www.taxtmi.com/acts?id=24657