https://www.taxtmi.com/article/detailed?id=9094 Inspection, search and seizure under GST allow authorised officers to inspect premises and, when there are reasons to believe tax liability is suppressed, to search and seize goods or documents subject to procedural safeguards such as GST INS-01 and Rule 139; seized goods trigger rights including panchanama, INS-03 seizure orders, access to copies of documents, show cause notices under section 73, and statutory timelines for return or release on payment, while judicial review is confined to rational connection between material and the officer's opinion. en-us Mon, 20 Apr 2020 11:17:05 +0530 Mon, 20 Apr 2020 11:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9094 Inspection, search and seizure under GST allow authorised officers to inspect premises and, when there are reasons to believe tax liability is suppressed, to search and seize goods or documents subject to procedural safeguards such as GST INS-01 and Rule 139; seized goods trigger rights including panchanama, INS-03 seizure orders, access to copies of documents, show cause notices under section 73, and statutory timelines for return or release on payment, while judicial review is confined to rational connection between material and the officer's opinion. Articles Goods and Services Tax - GST Mon, 20 Apr 2020 11:17:05 +0530 https://www.taxtmi.com/article/detailed?id=9094