https://www.taxtmi.com/acts?id=29853 Where a proper officer (not below Joint Commissioner) has reasons to believe suppression of supplies, excess input tax claims or goods concealed to evade tax, he may authorise officers to inspect premises, transporters, warehouses and other places. On belief that goods or documents relevant to proceedings are secreted, the officer may search and seize or authorise seizure, seal or break open premises or devices when access is denied, and allow copying of seized documents unless prejudicial. Seized goods may be provisionally released on bond/security or on payment of applicable tax, and must be returned if no notice is issued within six months subject to one extension. en-us Wed, 05 Jul 2017 16:32:56 +0530 Thu, 03 Aug 2017 11:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29853 Where a proper officer (not below Joint Commissioner) has reasons to believe suppression of supplies, excess input tax claims or goods concealed to evade tax, he may authorise officers to inspect premises, transporters, warehouses and other places. On belief that goods or documents relevant to proceedings are secreted, the officer may search and seize or authorise seizure, seal or break open premises or devices when access is denied, and allow copying of seized documents unless prejudicial. Seized goods may be provisionally released on bond/security or on payment of applicable tax, and must be returned if no notice is issued within six months subject to one extension. Act-Rules GST - States Wed, 05 Jul 2017 16:32:56 +0530 https://www.taxtmi.com/acts?id=29853