What are the safeguards provided in MGL in respect of Search or Seizure?

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
ii. Photocopies of the documents can be taken by
the person from whose custody documents are
iii. For seized goods, if a notice is not issued within
sixty days of its seizure, goods shall be returned
to the person from whose possession it was
seized. This period of sixty days can be extended
on justified grounds up to a maximum period of
six months;
iv. An inventory of seized goods shall be made by
the seizing officer;
v. Certain categories of goods to be specified under
Model GST Rules (such as perishable, hazardous
etc.) can be disposed of immediately after
vi. Provisions of Code of Criminal Procedure 1973
relating to search and seizure shall apply.
However, one important modification is in
relation to sub-section (5) of section 165 of
Code of Criminal Procedure – instead of sending
copies of any record made in course of search
to the nearest Magistrate empowered to take
cognizance of the offence, it has to be sent to
the Principal Commissioner/ Commissioner of
CGST/ Commissioner of SGST .