https://www.taxtmi.com/manuals?id=7672 A senior Central Tax Proper Officer must issue a written Search Authorization in the prescribed form authorising a subordinate officer to search specified premises for goods liable to confiscation or documents relevant to proceedings; the executing officer may seal premises, break open doors or receptacles and seize goods or documents, but must follow procedural safeguards derived from the Code of Criminal Procedure including presence of independent witnesses, preparation and service of a Panchnama, identification of officers, inclusion of a lady officer where applicable, and return of the executed authorization with a report. en-us Tue, 25 Feb 2025 16:42:00 +0530 Tue, 04 Mar 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7672 A senior Central Tax Proper Officer must issue a written Search Authorization in the prescribed form authorising a subordinate officer to search specified premises for goods liable to confiscation or documents relevant to proceedings; the executing officer may seal premises, break open doors or receptacles and seize goods or documents, but must follow procedural safeguards derived from the Code of Criminal Procedure including presence of independent witnesses, preparation and service of a Panchnama, identification of officers, inclusion of a lady officer where applicable, and return of the executed authorization with a report. Manuals GST Tue, 25 Feb 2025 16:42:00 +0530 https://www.taxtmi.com/manuals?id=7672