What are the safeguards provided in MGL in respect of Search or Seizure?
Question 18
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 18. What are the safeguards provided in MGL in respect of Search or Seizure?
Ans. Certain safeguards are provided in section 60 of Model CGST/SGST Law in respect of the power of search or seizure. These are as follows:
i. Seized goods or documents should not be retained beyond the period necessary for their examination;
ii. Photocopies of the documents can be taken by the person from whose custody documents are seized;
iii. For seized goods, if a notice is not issued within sixty days of its seizure, goods shall be returned to the person
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