https://www.taxtmi.com/article/detailed?id=17198 GST seizure requires recorded reasons to believe that tax has been evaded or is being evaded, issuance of a receipt, and retention only for the period necessary for examination, inquiry, proceedings or prosecution. A panchnama should comprehensively record the search, precise recovery and seizure details, inventory of material, safeguards against damage or interference, sealing arrangements, and signatures of officers, the searched person and independent witnesses. Immediate supply of a copy to the searched person is required. Incomplete or inaccurate seizure recording may undermine evidentiary value. en-us Mon, 17 Aug 2026 08:42:45 +0530 Mon, 17 Aug 2026 08:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17198 GST seizure requires recorded reasons to believe that tax has been evaded or is being evaded, issuance of a receipt, and retention only for the period necessary for examination, inquiry, proceedings or prosecution. A panchnama should comprehensively record the search, precise recovery and seizure details, inventory of material, safeguards against damage or interference, sealing arrangements, and signatures of officers, the searched person and independent witnesses. Immediate supply of a copy to the searched person is required. Incomplete or inaccurate seizure recording may undermine evidentiary value. Articles Goods and Services Tax - GST Mon, 17 Aug 2026 08:42:45 +0530 https://www.taxtmi.com/article/detailed?id=17198