https://www.taxtmi.com/acts?id=29472 A proper officer of State tax (not below Joint Commissioner) may authorise inspections, searches and seizures of business premises, transporters, warehouses or other places where suppression of supplies, excess input tax credit claims, contraventions or likely tax evasion are suspected. Seized goods and documents are to be retained only as necessary, may be provisionally released on bond or security, and returned if no notice is issued within six months (subject to one extension). Perishable or hazardous goods may be promptly disposed of by notification; Code of Criminal Procedure search and seizure rules apply subject to specified modification. en-us Tue, 04 Jul 2017 15:22:34 +0530 Thu, 27 Jul 2017 18:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29472 A proper officer of State tax (not below Joint Commissioner) may authorise inspections, searches and seizures of business premises, transporters, warehouses or other places where suppression of supplies, excess input tax credit claims, contraventions or likely tax evasion are suspected. Seized goods and documents are to be retained only as necessary, may be provisionally released on bond or security, and returned if no notice is issued within six months (subject to one extension). Perishable or hazardous goods may be promptly disposed of by notification; Code of Criminal Procedure search and seizure rules apply subject to specified modification. Act-Rules GST - States Tue, 04 Jul 2017 15:22:34 +0530 https://www.taxtmi.com/acts?id=29472