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When can GST officers conduct search and seizure under GST law?

GST Search and Seizure Proceedings Explained

13/05/2026 by GST Panel

Introduction GST search and seizure proceedings are among the most serious enforcement actions under the GST law, conducted when authorities suspect tax evasion, fake invoicing, or wrongful Input Tax Credit claims. These proceedings allow GST officers to enter business premises, inspect records, and seize documents or goods relevant to an investigation. While such actions may … Read more

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