https://www.taxtmi.com/circulars?id=69235 Inspection, search and seizure under the Uttar Pradesh Goods and Services Tax Act, 2017 require written authorization by a proper officer not below Joint Commissioner. The circular prescribes the procedure for inspecting business premises, transporters, warehouses and other places, and for seizing goods, documents, books or things relevant to proceedings. It provides for provisional release against bond and bank guarantee, retention and copying of seized records, special treatment of perishable or hazardous goods, and compliance with prescribed forms and rules. en-us Wed, 30 Aug 2017 00:00:00 +0530 Tue, 21 Apr 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69235 Inspection, search and seizure under the Uttar Pradesh Goods and Services Tax Act, 2017 require written authorization by a proper officer not below Joint Commissioner. The circular prescribes the procedure for inspecting business premises, transporters, warehouses and other places, and for seizing goods, documents, books or things relevant to proceedings. It provides for provisional release against bond and bank guarantee, retention and copying of seized records, special treatment of perishable or hazardous goods, and compliance with prescribed forms and rules. Circulars GST - States Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69235