Search procedure under GST follows criminal search rules; conduct must comply with Code of Criminal Procedure requirements. Searches under the CGST/SGST Acts must be conducted in accordance with the Code of Criminal Procedure, 1973; Section 67(10) requires adherence to CrPC procedure and Section 100 of the CrPC prescribes the detailed procedure for search, binding officers executing GST searches to CrPC safeguards and formalities governing entry, search, and seizure.
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 procedure under GST follows criminal search rules; conduct must comply with Code of Criminal Procedure requirements.
Searches under the CGST/SGST Acts must be conducted in accordance with the Code of Criminal Procedure, 1973; Section 67(10) requires adherence to CrPC procedure and Section 100 of the CrPC prescribes the detailed procedure for search, binding officers executing GST searches to CrPC safeguards and formalities governing entry, search, and seizure.
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