Inspection, Search, and Seizure under GST: Who Can Conduct It and Why?

Under the Goods and Services Tax (GST) regime, searches and seizures can be conducted by authorized officers in cases of suspected tax evasion. The law specifies the categories of officers who can conduct such activities, including GST officers, customs officers, and other designated authorities. These powers are meant to prevent the illegal movement of goods or evasion of tax obligations. The article explores the procedural aspects, including the need for proper documentation and adherence to legal norms during such searches. The provisions aim to safeguard against misuse and ensure compliance with tax laws. Businesses must be aware of their rights and responsibilities under these powers to avoid unwarranted actions.