https://www.taxtmi.com/forum/issue?id=118477 Search and seizure under GST requires proper authorisation and reasons to believe goods are liable for confiscation. State authorities can undertake intelligence based enforcement and summon past books even if central authorities previously audited the same periods; taxpayers should check overlap with prior audits and invoke statutory protections to resist duplicative proceedings while noting limitation periods for production of records. en-us Wed, 12 Apr 2023 22:41:19 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118477 Search and seizure under GST requires proper authorisation and reasons to believe goods are liable for confiscation. State authorities can undertake intelligence based enforcement and summon past books even if central authorities previously audited the same periods; taxpayers should check overlap with prior audits and invoke statutory protections to resist duplicative proceedings while noting limitation periods for production of records. Discussion-Forum GST Wed, 12 Apr 2023 22:41:19 +0530 https://www.taxtmi.com/forum/issue?id=118477