https://www.taxtmi.com/article/detailed?id=17275 GST search and seizure requires a Joint Commissioner-level proper officer to have reasons to believe that confiscation-liable goods or records useful or relevant to proceedings are secreted at a place. Search may cover any premises or vehicle and may be conducted personally or through an authorised officer. On denial of access, authorised officers may seal or break open premises, electronic devices, boxes or receptacles where relevant goods or records are suspected to be concealed. Authorisation is issued in FORM GST INS-01 and seizure requires FORM GST INS-02. en-us Tue, 25 Aug 2026 08:36:16 +0530 Tue, 25 Aug 2026 09:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17275 GST search and seizure requires a Joint Commissioner-level proper officer to have reasons to believe that confiscation-liable goods or records useful or relevant to proceedings are secreted at a place. Search may cover any premises or vehicle and may be conducted personally or through an authorised officer. On denial of access, authorised officers may seal or break open premises, electronic devices, boxes or receptacles where relevant goods or records are suspected to be concealed. Authorisation is issued in FORM GST INS-01 and seizure requires FORM GST INS-02. Articles Goods and Services Tax - GST Tue, 25 Aug 2026 08:36:16 +0530 https://www.taxtmi.com/article/detailed?id=17275