https://www.taxtmi.com/article/detailed?id=10577 Inspection and search powers under GST allow a proper officer not below Joint Commissioner to authorise inspections of business premises, transport, warehouses or other places where there is a reason to believe of tax evasion or related contraventions. Officers may seize or detain goods and documents, provide inventories and permit copies, and retain documents only as required for proceedings with return if not relied upon. Seized goods may be provisionally released on bond or security or on payment of tax, and procedural safeguards require compliance with CrPC and presence of independent witnesses. en-us Thu, 04 Aug 2022 11:12:15 +0530 Thu, 04 Aug 2022 11:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10577 Inspection and search powers under GST allow a proper officer not below Joint Commissioner to authorise inspections of business premises, transport, warehouses or other places where there is a reason to believe of tax evasion or related contraventions. Officers may seize or detain goods and documents, provide inventories and permit copies, and retain documents only as required for proceedings with return if not relied upon. Seized goods may be provisionally released on bond or security or on payment of tax, and procedural safeguards require compliance with CrPC and presence of independent witnesses. Articles Goods and Services Tax - GST Thu, 04 Aug 2022 11:12:15 +0530 https://www.taxtmi.com/article/detailed?id=10577