{"id":76311,"date":"2026-08-06T09:11:07","date_gmt":"2026-08-06T09:11:07","guid":{"rendered":""},"modified":"2026-08-06T09:11:07","modified_gmt":"2026-08-06T09:11:07","slug":"gst-search-procedures-require-de-sealing-in-the-taxpayer-s-presence-and-any-further-search-to-follow-statutory-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76311","title":{"rendered":"GST search procedures require de-sealing in the taxpayer&#8217;s presence and any further search to follow statutory rules."},"content":{"rendered":"<p>GST search procedures require de-sealing in the taxpayer&#39;s presence and any further search to follow statutory rules.<br \/>Case-Laws<br \/>GST<br \/>Sealing of business premises during GST search proceedings was addressed through directions to de-seal the premises in the taxpayer&#39;s presence. Any further search must be conducted in accordance with the CGST Act and the CGST Rules, 2017. The writ petition was disposed of by consent without examination of the merits.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=102442\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST search procedures require de-sealing in the taxpayer&#8217;s presence and any further search to follow statutory rules.Case-LawsGSTSealing of business premises during GST search proceedings was addressed through directions to de-seal the premises in the &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76311","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76311"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76311\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}