Inspection and Search Authority

• Tax officers can inspect any place of business if they suspect tax evasion or fraud
  
• Inspection must be authorized by an officer not below the rank of Joint Commissioner
  
• Officers can search premises where goods, documents, or accounts are concealed
  
• Search can include godowns, transport hubs, and agents’ premises
  
• A proper authorization form (GST INS-01) is required for legal validity
  

Seizure and Detention

• Officers can seize goods, books, or documents to prevent tampering or disposal
  
• Detention can occur if e-way bill or invoice is missing or incorrect during transit
  
• Seized goods must be listed in a memo and preserved safely
  
• Goods can be provisionally released on payment of tax and penalty
  
• If seizure is unjustified, goods must be returned without cost
  

Demand and Recovery

• Officers can issue show cause notices and raise tax demands after scrutiny or audit
  
• Tax can be recovered through bank attachment, property seizure, or business assets
  
• Recovery actions follow prescribed procedures to protect taxpayer rights
  
• Orders under Sections 73 (non-fraud) and 74 (fraud) lead to demands and penalties
  
• Taxpayers have a right to respond before final recovery steps
  

Audit and Assessment

• Officers can initiate departmental audits to verify compliance and accuracy
  
• Authorized officer may inspect books and cross-check supplier/buyer records
  
• Special audits can be ordered by the Commissioner through a Chartered Accountant
  
• Scrutiny of returns may lead to assessment or reassessment
  
• Best judgment assessment can be made if returns are not filed or information is inaccurate
  

Access and Surveillance Powers

• Officers can access taxpayer records electronically through the GST portal
  
• Digital trails and reconciliations support investigation into mismatches or irregularities
  
• CCTV footage, call logs, or cloud data may be accessed in extreme cases under legal sanction
  
• Officers can summon individuals under Section 70 to appear for inquiry
  
• Misuse of authority is subject to redress through grievance mechanisms or courts