Seizure :

The term ‘seizure’ has not been specifically defined in the Model GST Law. In Law Lexicon Dictionary, ‘seizure’ is defined as the act of taking possession of property by an officer under legal process. It generally implies taking possession forcibly contrary to the wishes of the owner of the property or who has the possession and who was unwilling to part with the possession. It may not always be synonymous with manual detention or physical retention. It may happen that physical removal of goods is not possible then also it can be seized by the tax authority by giving notice to that effect to the owner or who has the possession of goods. The ownership of seized goods is suspended till finalisation of the adjudication proceedings. If it is confiscated by an order issued by a competent authority which attains finality then only the ownership is transferred to the Government. If it is not confiscated, then the ownership is again transferred to the original owner of the goods. It is to be noted that seizure of goods and documents can be made in relation to an investigation concerning supply of goods but in
an investigation relating to supply of services, mostly only documents will be seized.