Inspection, Search, Seizure and Arrest

Respond to enforcement with authority, evidence and chronology controls.

Sections 67–726 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active

Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.

Chapter in 2 Minutes Section map Questions Connected law Practical application Official sources

Chapter in 2 Minutes

Inspection/search powers and summons are serious statutory processes, not ordinary portal queries.
Preserve service, authorisation, panchnama/inventory and document-chain evidence.
Arrest and coercive-action issues require fact-specific professional legal review.

Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 67Power of inspection, search and seizureOpen section Section 68Inspection of goods in movementOpen section Section 69Power to arrestOpen section Section 70Power to summon persons to give evidence and produce documentsOpen section Section 71Access to business premisesOpen section Section 72Officers to assist proper officersOpen section

Questions this chapter should answer

What should finance teams do after a GST summons?
What documents can officers seek?
How should search/seizure records be preserved?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GST End-to-End Workflows

Open the connected Finin2min repository or practical guide.

GST Summons and Search Readiness: What Finance Teams Should Prepare

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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