https://www.taxtmi.com/acts?id=28880 Power is vested in a proper officer not below Joint Commissioner to authorise inspection, search and seizure where there are reasons to believe in suppression of transactions, misstatement of stock, excess input tax credit claims or evasion; such officers may seal or break open premises and seize goods or documents relevant to proceedings, subject to retention only as necessary, rights to copy seized documents, provisional release on bond or security or payment, return of goods if no notice within six months (with a possible single extension), and application of Code of Criminal Procedure provisions with specified modification. en-us Sat, 01 Jul 2017 14:27:23 +0530 Sat, 29 Jul 2017 11:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28880 Power is vested in a proper officer not below Joint Commissioner to authorise inspection, search and seizure where there are reasons to believe in suppression of transactions, misstatement of stock, excess input tax credit claims or evasion; such officers may seal or break open premises and seize goods or documents relevant to proceedings, subject to retention only as necessary, rights to copy seized documents, provisional release on bond or security or payment, return of goods if no notice within six months (with a possible single extension), and application of Code of Criminal Procedure provisions with specified modification. Act-Rules GST - States Sat, 01 Jul 2017 14:27:23 +0530 https://www.taxtmi.com/acts?id=28880