https://www.taxtmi.com/article/detailed?id=17157 GST search and seizure powers require communicated DIN, clear statutory authorisation and recorded reasons to believe based on relevant material. Inspection, search and seizure are distinct powers and cannot be combined through an unclear authorisation. Payment during a search is not voluntary merely because a challan exists; pre-notice payment requires written self-ascertainment, a stated basis of liability and prescribed intimation procedures. Seized goods may be provisionally released through bond and security or applicable payment. Search may support investigation, but tax collection must follow lawful assessment, adjudication or voluntary statutory payment procedures. en-us Tue, 11 Aug 2026 08:49:17 +0530 Tue, 11 Aug 2026 08:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17157 GST search and seizure powers require communicated DIN, clear statutory authorisation and recorded reasons to believe based on relevant material. Inspection, search and seizure are distinct powers and cannot be combined through an unclear authorisation. Payment during a search is not voluntary merely because a challan exists; pre-notice payment requires written self-ascertainment, a stated basis of liability and prescribed intimation procedures. Seized goods may be provisionally released through bond and security or applicable payment. Search may support investigation, but tax collection must follow lawful assessment, adjudication or voluntary statutory payment procedures. Articles Goods and Services Tax - GST Tue, 11 Aug 2026 08:49:17 +0530 https://www.taxtmi.com/article/detailed?id=17157