https://www.taxtmi.com/article/detailed?id=17213 GST search and seizure incorporates criminal-procedure safeguards for searches of premises and persons, search warrants, access to closed places, disposal of articles, and officer-led searches. The corresponding Bharatiya Nagarik Suraksha Sanhita framework is identified as applicable following replacement of the Code of Criminal Procedure. Searches require valid authorisation founded on recorded reasons, document identification number compliance, a valid warrant, independent witnesses, a lady officer for residential searches, and a panchnama listing recovered material. Videography may be used in sensitive premises. en-us Tue, 18 Aug 2026 08:36:28 +0530 Tue, 18 Aug 2026 08:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17213 GST search and seizure incorporates criminal-procedure safeguards for searches of premises and persons, search warrants, access to closed places, disposal of articles, and officer-led searches. The corresponding Bharatiya Nagarik Suraksha Sanhita framework is identified as applicable following replacement of the Code of Criminal Procedure. Searches require valid authorisation founded on recorded reasons, document identification number compliance, a valid warrant, independent witnesses, a lady officer for residential searches, and a panchnama listing recovered material. Videography may be used in sensitive premises. Articles Goods and Services Tax - GST Tue, 18 Aug 2026 08:36:28 +0530 https://www.taxtmi.com/article/detailed?id=17213