https://www.taxtmi.com/article/detailed?id=17319 GST search operations require valid authorisation from an officer of at least Joint Commissioner rank, based on reasons to believe that confiscable goods or relevant records are concealed. Seizable items may be seized or detained, subject to access to copies of records, limited retention, provisional release of goods, timely notice requirements and preparation of an inventory. Searches must follow Criminal Procedure Code safeguards, including independent witnesses, warrant production, identity disclosure, personal-search safeguards, preparation and signing of a panchnama or mahazar, and delivery of records to the affected person. en-us Mon, 31 Aug 2026 08:29:31 +0530 Mon, 31 Aug 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17319 GST search operations require valid authorisation from an officer of at least Joint Commissioner rank, based on reasons to believe that confiscable goods or relevant records are concealed. Seizable items may be seized or detained, subject to access to copies of records, limited retention, provisional release of goods, timely notice requirements and preparation of an inventory. Searches must follow Criminal Procedure Code safeguards, including independent witnesses, warrant production, identity disclosure, personal-search safeguards, preparation and signing of a panchnama or mahazar, and delivery of records to the affected person. Articles Goods and Services Tax - GST Mon, 31 Aug 2026 08:29:31 +0530 https://www.taxtmi.com/article/detailed?id=17319