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    <title>SEARCH AND SEIZURE UNDER GST LAW (PART-1)</title>
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    <description>Search and seizure under GST permits a senior authorized officer to enter premises, break open receptacles and seize goods, documents, books or things that the officer has reason to believe are secreted and are useful or relevant to proceedings; authorization must be in prescribed written form and seizures recorded in the prescribed seizure order, with seized items retained for examination and subject to release or continued retention as proceedings progress.</description>
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