https://www.taxtmi.com/acts?id=25207 Senior tax officers may authorise inspection of premises and, where goods or documents are suspected to be secreted, may search and seize them or issue restraint orders; seized documents not relied upon for a notice must be returned within a short statutory period. Sealing, forcible entry and access to electronic devices are permitted if access is denied; persons may copy seized documents unless prejudicial to investigation. Seized goods may be provisionally released on bond or security or on payment of applicable tax, interest and penalty, and perishable or hazardous goods may be promptly disposed of as prescribed. en-us Thu, 25 May 2017 11:15:35 +0530 Sat, 08 Jul 2017 11:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25207 Senior tax officers may authorise inspection of premises and, where goods or documents are suspected to be secreted, may search and seize them or issue restraint orders; seized documents not relied upon for a notice must be returned within a short statutory period. Sealing, forcible entry and access to electronic devices are permitted if access is denied; persons may copy seized documents unless prejudicial to investigation. Seized goods may be provisionally released on bond or security or on payment of applicable tax, interest and penalty, and perishable or hazardous goods may be promptly disposed of as prescribed. Act-Rules GST - States Thu, 25 May 2017 11:15:35 +0530 https://www.taxtmi.com/acts?id=25207