https://www.taxtmi.com/manuals?id=1833 The text outlines statutory powers and procedures for inspection, search, seizure, detention, summons and arrest under CGST/SGST law: inspections require Joint Commissioner level written authorization based on reasons to believe; search and seizure require a written warrant specifying basis, premises, authorized officers and validity; execution mandates identity disclosure, witness signatures, preparation of a Panchnama/Mahazar and return of the executed warrant; seized goods must be inventoried and not retained beyond necessary examination; detention differs from seizure; detention and arrest powers are subject to procedural safeguards and Code of Criminal Procedure compliance. en-us Wed, 09 Jan 2019 10:34:00 +0530 Wed, 09 Jan 2019 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1833 The text outlines statutory powers and procedures for inspection, search, seizure, detention, summons and arrest under CGST/SGST law: inspections require Joint Commissioner level written authorization based on reasons to believe; search and seizure require a written warrant specifying basis, premises, authorized officers and validity; execution mandates identity disclosure, witness signatures, preparation of a Panchnama/Mahazar and return of the executed warrant; seized goods must be inventoried and not retained beyond necessary examination; detention differs from seizure; detention and arrest powers are subject to procedural safeguards and Code of Criminal Procedure compliance. Manuals GST Wed, 09 Jan 2019 10:34:00 +0530 https://www.taxtmi.com/manuals?id=1833