https://www.taxtmi.com/article/detailed?id=17275 GST search and seizure requires a Joint Commissioner-level or higher proper officer to have reasons to believe that confiscable goods or material useful or relevant to proceedings is secreted at any place. Search may be conducted personally or through an authorised officer and can cover premises of any person, including houses, offices, buildings and vehicles. Authorised officers may seize relevant goods or material and, upon denial of access, seal or break open premises, electronic devices, boxes or receptacles suspected to contain concealed items. Authorisation is issued in FORM GST INS-01 and seizure orders in 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 or higher proper officer to have reasons to believe that confiscable goods or material useful or relevant to proceedings is secreted at any place. Search may be conducted personally or through an authorised officer and can cover premises of any person, including houses, offices, buildings and vehicles. Authorised officers may seize relevant goods or material and, upon denial of access, seal or break open premises, electronic devices, boxes or receptacles suspected to contain concealed items. Authorisation is issued in FORM GST INS-01 and seizure orders in 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