https://www.taxtmi.com/article/detailed?id=12094 Section 67 permits search and seizure by an officer not below Joint Commissioner where there are reasons to believe items secreted are useful to proceedings; searches must follow CrPC-style safeguards, inventories must be provided, and seized items retained only as necessary with provisional release mechanisms. Seizure is ancillary to search and constrained by the object of the tax law. Courts have held that cash not forming part of stock in trade and not shown to be relevant to GST proceedings should not be seized and must be released where procedural or justificatory requirements are absent. en-us Mon, 04 Dec 2023 10:14:56 +0530 Mon, 04 Dec 2023 10:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12094 Section 67 permits search and seizure by an officer not below Joint Commissioner where there are reasons to believe items secreted are useful to proceedings; searches must follow CrPC-style safeguards, inventories must be provided, and seized items retained only as necessary with provisional release mechanisms. Seizure is ancillary to search and constrained by the object of the tax law. Courts have held that cash not forming part of stock in trade and not shown to be relevant to GST proceedings should not be seized and must be released where procedural or justificatory requirements are absent. Articles Goods and Services Tax - GST Mon, 04 Dec 2023 10:14:56 +0530 https://www.taxtmi.com/article/detailed?id=12094