https://www.taxtmi.com/highlights?id=102482 Retention of seized documents under GST requires a valid seizure authorisation and continuing necessity for proceedings under the Act. Sections 67(2) and 67(11) operate together: documents may be retained only when seized by a duly authorised official and required for GST proceedings. Where the underlying authorisation is withdrawn, the basis for seizure and consequential retention ceases, and the authorities cannot retain materials obtained during the inspection. The text states that all files and documents must be returned immediately and that a statement recorded during the inspection carries no legal consequence. en-us Fri, 07 Aug 2026 09:07:29 +0530 Fri, 07 Aug 2026 09:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102482 Retention of seized documents under GST requires a valid seizure authorisation and continuing necessity for proceedings under the Act. Sections 67(2) and 67(11) operate together: documents may be retained only when seized by a duly authorised official and required for GST proceedings. Where the underlying authorisation is withdrawn, the basis for seizure and consequential retention ceases, and the authorities cannot retain materials obtained during the inspection. The text states that all files and documents must be returned immediately and that a statement recorded during the inspection carries no legal consequence. Highlights GST Fri, 07 Aug 2026 09:07:29 +0530 https://www.taxtmi.com/highlights?id=102482