https://www.taxtmi.com/acts?id=26683 Where a proper officer of at least Joint Commissioner rank has reason to believe in suppression of transactions, excess input tax claims, contraventions or concealment of goods by transporters or warehouse operators, the officer may authorise inspection of premises; authorised officers may search, seize and seal premises or receptacles, retain documents for examination, provisionally release seized goods on bond or security or on payment of tax, and return seized goods if no notice is issued within prescribed time, with special rules for perishable goods and application of Code of Criminal Procedure search and seizure provisions with a Commissioner substitution. en-us Wed, 21 Jun 2017 16:11:34 +0530 Wed, 12 Jul 2017 15:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26683 Where a proper officer of at least Joint Commissioner rank has reason to believe in suppression of transactions, excess input tax claims, contraventions or concealment of goods by transporters or warehouse operators, the officer may authorise inspection of premises; authorised officers may search, seize and seal premises or receptacles, retain documents for examination, provisionally release seized goods on bond or security or on payment of tax, and return seized goods if no notice is issued within prescribed time, with special rules for perishable goods and application of Code of Criminal Procedure search and seizure provisions with a Commissioner substitution. Act-Rules GST - States Wed, 21 Jun 2017 16:11:34 +0530 https://www.taxtmi.com/acts?id=26683