TaxTMI 
TaxTMI 
18 Aug 2026 
Application of Code of Criminal Procedure, 1973
As per section 67(10) of CGST Act, 2017, the provisions of the Code of Criminal Procedure, 1973 relating to search and seizure, shall also be applicable to search and seizure under section 67 of GST law, subject to the modification of word "Magistrate", wherever it occurs in section165(5) of the said code to be substituted by the words Principal Commissioner/Commissioner of GST/Commissioner of SGST.
The following are the relevant sections under Code of Criminal Procedure, 1973:
Section | Relating to |
47 | Search of place entered by person proposed to be arrested |
51 | Search of person arrested |
94 | Search of a place where books, documents, property etc are suspected |
99 | Search warrants |
100 | Persons in charge of closed place to allow search. |
101 | Disposal of things found in search beyond jurisdiction |
103 | Magistrate's direction for search in his presence |
165 | Search by a police officer |
166 | Officer-in-charge of police station requiring another to issue search warrant |
The Code of Criminal Procedure, 1973 has since been repealed and substituted by Bharatiya Nagarik Suraksha Sanhita, 2023 which shall come into force w.e.f. 01.07.2024.
Application of Bharatiya Nagarik Suraksha Sanhita, 2023
Section 67(10) of CGST Act, 2017 makes certain provisions of Code of Criminal Procedure, 1973 applicable to Goods and Services Tax. Since, the said code has been repealed and a new law viz, Bharatiya Nagarik Suraksha Sanhita, 2023 has been enacted and brought into force w.e.f. 01.07.2024, the following provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 shall be applicable to GST which are corresponding to the aforementioned sections of Code of Criminal Procedure, 1973.
The following are the relevant section under Bharatiya Nagarik Suraksha Sanhita, 2023
Section | Relating to |
Search of place entered by person sought to be arrested | |
Search of arrested person | |
Search of place suspected to contain stolen property, forged documents, etc | |
Direction, etc., of search-warrants | |
Persons in charge of closed place to allow search. | |
Disposal of things found in search beyond jurisdiction | |
Magistrate may direct search in his presence | |
Search by police officer | |
When officer in charge of police station may require another to issue search-warrant |
CBIC Clarification on applicability of Code of Criminal Procedure (Cr.P.C)
CBIC has advised the field formations, guidelines for adherence by officials conducting search proceedings which inter alia include the following:
- Search should be carried out with proper search authorization issued by the competent authority, who shall record valid and justifiable reasons in the file.
- Following the instructions related to generation of document identification number (DIN) by the officer authorizing the search.
- The premises shall be searched only on the authority of a valid search warrant
- A lady officer shall form part of a search conducted at residences
- Search to be conducted in the presence of two or more individual witnesses
- A panchnama containing true account of the search with the list of documents/ goods/things recovered should be made
- In sensitive premises, videography of the search proceeding may also be done
- Appropriate COVID-19 pandemic protocol as provided by the government should be followed.
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