Where it is not practicable to seize any goods, the Proper officer may serve a prohibitory order in FORM GST INS-03 on the owner or the custodian of the goods that he shall not remove, part with or otherwise deal with the goods except with the prior permission
(ICAI FAQ PUBLICATIONS : – 06-09-2017 -INSPECTION, SEARCH, SEIZURE AND ARREST : FAQ NO.10)