Rule 139 – Rules – Inspection, Search and Seizure – Central Goods and Services Tax Rules, 2017 – Rule 139 – Chapter – XVII Inspection, Search and Seizure Inspection, search and seizure.- 1[139. (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things
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