https://www.taxtmi.com/article/detailed?id=10724 Search and seizure under GST require a valid search warrant issued by an officer not below Joint Commissioner with recorded reasons and generation of a Document Identification Number (DIN). Searches must include a lady officer at residences, disclosure of identity, presence of two independent witnesses, preparation of a panchnama/mahazar with annexed inventory, and provision of copies to the person from whom items are seized. Seized goods/documents may be retained only while required, returned if not relied upon within thirty days of show cause notice, and provisionally released on bond, security or payment; six month notice rules and CrPC conformity apply. en-us Thu, 29 Sep 2022 09:45:08 +0530 Thu, 29 Sep 2022 09:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10724 Search and seizure under GST require a valid search warrant issued by an officer not below Joint Commissioner with recorded reasons and generation of a Document Identification Number (DIN). Searches must include a lady officer at residences, disclosure of identity, presence of two independent witnesses, preparation of a panchnama/mahazar with annexed inventory, and provision of copies to the person from whom items are seized. Seized goods/documents may be retained only while required, returned if not relied upon within thirty days of show cause notice, and provisionally released on bond, security or payment; six month notice rules and CrPC conformity apply. Articles Goods and Services Tax - GST Thu, 29 Sep 2022 09:45:08 +0530 https://www.taxtmi.com/article/detailed?id=10724