https://www.taxtmi.com/caselaws?id=796639 Section 67 inspection, search and seizure require distinct, specific authorisation, recorded reasons to believe based on relevant material, and compliance with Document Identification Number safeguards, including disclosure of any subsequently generated DIN. Although the described search was procedurally defective, it could not be invalidated in the stated proceedings because release of the seized goods had previously been obtained on payment without setting aside the seizure. Tax recovery during search cannot be compelled before demand proceedings; payment under Section 74(5) requires written self-ascertainment, communication to the proper officer, Form GST DRC-4 acknowledgement, and written information on provisional release. Payment obtained without these safeguards is involuntary and may be refundable, subject to fresh assessment after notice and enquiry. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796639 Section 67 inspection, search and seizure require distinct, specific authorisation, recorded reasons to believe based on relevant material, and compliance with Document Identification Number safeguards, including disclosure of any subsequently generated DIN. Although the described search was procedurally defective, it could not be invalidated in the stated proceedings because release of the seized goods had previously been obtained on payment without setting aside the seizure. Tax recovery during search cannot be compelled before demand proceedings; payment under Section 74(5) requires written self-ascertainment, communication to the proper officer, Form GST DRC-4 acknowledgement, and written information on provisional release. Payment obtained without these safeguards is involuntary and may be refundable, subject to fresh assessment after notice and enquiry. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796639