https://www.taxtmi.com/article/detailed?id=15967 Authorization for inspection, search and seizure must be granted by a proper officer of at least the rank of Joint Commissioner based on a documented reason to believe about suppression, excess input tax credit claims, tax-evasion contraventions or concealed goods; inspections are limited to authorized areas and may be converted to searches only with fresh authorization. Officers must follow prescribed forms and procedures-carrying identification, obtaining acknowledgements, issuing seizure or prohibition orders, permitting provisional release on bond, and concluding with a show cause notice or return of seized articles-while ensuring proportionality and safeguards such as presence of a woman officer where required. en-us Thu, 05 Mar 2026 08:41:52 +0530 Thu, 05 Mar 2026 08:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15967 Authorization for inspection, search and seizure must be granted by a proper officer of at least the rank of Joint Commissioner based on a documented reason to believe about suppression, excess input tax credit claims, tax-evasion contraventions or concealed goods; inspections are limited to authorized areas and may be converted to searches only with fresh authorization. Officers must follow prescribed forms and procedures-carrying identification, obtaining acknowledgements, issuing seizure or prohibition orders, permitting provisional release on bond, and concluding with a show cause notice or return of seized articles-while ensuring proportionality and safeguards such as presence of a woman officer where required. Articles Goods and Services Tax - GST Thu, 05 Mar 2026 08:41:52 +0530 https://www.taxtmi.com/article/detailed?id=15967