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    <description>Inspection, search, seizure and arrest under GST are exceptional enforcement measures requiring written authorisation by senior officers where there is reason to believe in suppression of supplies, excess input tax claims, contravention to evade tax, or secreted goods/documents. Transit inspections employ document verification with digital interfaces and accountability for delays. Seized goods and records must be inventoried, copies permitted, retained only as necessary, and may be provisionally released on bond or payment; searches and seizures follow Criminal Procedure Code safeguards. Arrests are restricted to specified offences with commissioner authorisation and monetary thresholds affecting cognizability and bail.</description>
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    <pubDate>Wed, 09 Aug 2017 14:47:00 +0530</pubDate>
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