https://www.taxtmi.com/article/detailed?id=8918 The statutory search-and-seizure regime under Section 67 authorizes inspection of business premises, seizure or non-dealing orders for goods and retention of documents for examination, and limited forcible entry to access concealed records or devices; it does not authorize prolonged occupation of premises, coercive interrogation of family members, or routine recording of private communications. Reported factual instances where officers remained on site after seizure and recorded conversations are described as exceeding the statutory authority and demonstrating the need for administrative safeguards and clear SOPs to prevent misuse. en-us Tue, 28 Jan 2020 08:42:41 +0530 Tue, 28 Jan 2020 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8918 The statutory search-and-seizure regime under Section 67 authorizes inspection of business premises, seizure or non-dealing orders for goods and retention of documents for examination, and limited forcible entry to access concealed records or devices; it does not authorize prolonged occupation of premises, coercive interrogation of family members, or routine recording of private communications. Reported factual instances where officers remained on site after seizure and recorded conversations are described as exceeding the statutory authority and demonstrating the need for administrative safeguards and clear SOPs to prevent misuse. Articles Goods and Services Tax - GST Tue, 28 Jan 2020 08:42:41 +0530 https://www.taxtmi.com/article/detailed?id=8918