https://www.taxtmi.com/article/detailed?id=15365 Surprise inspection and seizure under Section 67 are permissible when a properly documented reason to believe exists, requiring a rational link to supporting materials; officers must follow procedural safeguards including formal access, sealing or breaking-open protocols where consent is absent. Electronic evidence and residential CCTV may be copied or accessed only as strictly necessary, in the presence of a family member and an authorised representative, with non-relevant content returned. Official communications must use prescribed channels with officer identification; allegations of coercion require separate fact-finding and may be pursued in adjudicatory processes. en-us Fri, 07 Nov 2025 08:38:42 +0530 Fri, 07 Nov 2025 08:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15365 Surprise inspection and seizure under Section 67 are permissible when a properly documented reason to believe exists, requiring a rational link to supporting materials; officers must follow procedural safeguards including formal access, sealing or breaking-open protocols where consent is absent. Electronic evidence and residential CCTV may be copied or accessed only as strictly necessary, in the presence of a family member and an authorised representative, with non-relevant content returned. Official communications must use prescribed channels with officer identification; allegations of coercion require separate fact-finding and may be pursued in adjudicatory processes. Articles Goods and Services Tax - GST Fri, 07 Nov 2025 08:38:42 +0530 https://www.taxtmi.com/article/detailed?id=15365