https://www.taxtmi.com/article/detailed?id=9088 Section 67 and rules empower officers at or above Joint Commissioner to authorise inspection by INS 01 where objective reason to believe exists for suppressed supplies, stock, excess ITC claims or evasion via transport or warehousing; no prior notice is required. Search and seizure may follow inspection or be ordered separately where goods liable to confiscation or relevant documents are secreted; search uses INS 01, seizure is recorded in INS 02, custody alternatives use INS 03, release on bond or security, perishable goods released under INS 05, and time limits apply for return or release. en-us Sat, 18 Apr 2020 11:31:38 +0530 Sat, 18 Apr 2020 11:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9088 Section 67 and rules empower officers at or above Joint Commissioner to authorise inspection by INS 01 where objective reason to believe exists for suppressed supplies, stock, excess ITC claims or evasion via transport or warehousing; no prior notice is required. Search and seizure may follow inspection or be ordered separately where goods liable to confiscation or relevant documents are secreted; search uses INS 01, seizure is recorded in INS 02, custody alternatives use INS 03, release on bond or security, perishable goods released under INS 05, and time limits apply for return or release. Articles Goods and Services Tax - GST Sat, 18 Apr 2020 11:31:38 +0530 https://www.taxtmi.com/article/detailed?id=9088