https://www.taxtmi.com/article/detailed?id=16577 Search, seizure and sealing measures under the CGST Act may be sustained where officers act on recorded reasons to believe based on objective material and exercise statutory power within Sections 67 and 83. Section 67(4) is treated as authorising sealing of premises where access is denied, while provisional attachment under Section 83 is a preventive revenue-protection measure requiring a reasoned, proportionate record. Seized goods and sealed premises are subject to the statutory release mechanism under Section 67(6) read with Rules 140 and 141. en-us Fri, 05 Jun 2026 08:08:21 +0530 Fri, 05 Jun 2026 08:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16577 Search, seizure and sealing measures under the CGST Act may be sustained where officers act on recorded reasons to believe based on objective material and exercise statutory power within Sections 67 and 83. Section 67(4) is treated as authorising sealing of premises where access is denied, while provisional attachment under Section 83 is a preventive revenue-protection measure requiring a reasoned, proportionate record. Seized goods and sealed premises are subject to the statutory release mechanism under Section 67(6) read with Rules 140 and 141. Articles Goods and Services Tax - GST Fri, 05 Jun 2026 08:08:21 +0530 https://www.taxtmi.com/article/detailed?id=16577