Question 15 - What is meant by the term ‘Seizure’? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 15. What is meant by the term Seizure ? Ans. 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.