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    <description>Inspection, search and seizure under the GST rules require authorisation by a proper officer not below the rank of Joint Commissioner, an order of seizure in FORM GST INS-02 for goods, documents, books or things liable to seizure, and an inventory recording relevant particulars. The officer may entrust seized goods to the owner or custodian for safe keeping, or, where seizure is not practicable, serve an order of prohibition in FORM GST INS-03 restraining dealings with the goods without prior permission.</description>
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      <description>Inspection, search and seizure under the GST rules require authorisation by a proper officer not below the rank of Joint Commissioner, an order of seizure in FORM GST INS-02 for goods, documents, books or things liable to seizure, and an inventory recording relevant particulars. The officer may entrust seized goods to the owner or custodian for safe keeping, or, where seizure is not practicable, serve an order of prohibition in FORM GST INS-03 restraining dealings with the goods without prior permission.</description>
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