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        Question 1 - What is the meaning of the term “Search”?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 19
        Inspection, Search, Seizure and Arrest

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        Search: authorized government examination of persons, vehicles, or premises to find concealed items or evidence under lawful authority. The term Search denotes an action by government authorities to examine a person, vehicle, premises or object to find concealed items or discover evidence, and such searches must be carried out only under proper and valid legal authority.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Search: authorized government examination of persons, vehicles, or premises to find concealed items or evidence under lawful authority.

                                The term Search denotes an action by government authorities to examine a person, vehicle, premises or object to find concealed items or discover evidence, and such searches must be carried out only under proper and valid legal authority.


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