https://www.taxtmi.com/acts?id=25588 Proper officers (not below Joint Commissioner) may authorise inspection, search and seizure of premises, goods, documents or books where there are reasons to suspect tax evasion, suppression of transactions, excess input tax claims or concealment. Seized items may be provisionally released on bond, security or payment of tax, interest and penalty; documents not relied upon for issuing notice must be returned within thirty days. Officers may seal or force entry, prepare inventories for specified perishable or hazardous goods, and apply CrPC search and seizure procedures with the Commissioner substituted for certain magistrate references. en-us Mon, 12 Jun 2017 14:56:30 +0530 Thu, 15 Jun 2017 12:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25588 Proper officers (not below Joint Commissioner) may authorise inspection, search and seizure of premises, goods, documents or books where there are reasons to suspect tax evasion, suppression of transactions, excess input tax claims or concealment. Seized items may be provisionally released on bond, security or payment of tax, interest and penalty; documents not relied upon for issuing notice must be returned within thirty days. Officers may seal or force entry, prepare inventories for specified perishable or hazardous goods, and apply CrPC search and seizure procedures with the Commissioner substituted for certain magistrate references. Act-Rules GST - States Mon, 12 Jun 2017 14:56:30 +0530 https://www.taxtmi.com/acts?id=25588