investigation u/s 67

[FARIDUDDIN AHMAD]

sir search and seizure proceedings u/s 67 has been done on 05/12/2022 by the SIB UPSGST officials. however jurisdiction of the firm pertain to CGST department. later UPSGST department issued summon u/s 70 requiring the tax payer to produce books of accounts from the period 1 july 2017 to 5/12/2022. however the seizure does not contain any documents related to 1 july 2017 to 5/12/2022. seizure only contain the stock lying in the factory. kindly clarify that can the UPSGST office undertake the proceedings u/s 67 and for how many previous years records can be submitted.

AI Summary

Jurisdiction of UPSGST in Search & Seizure under Section 67 GST Act Questioned; Clarification on Authority Needed A forum discussion addresses a query about the jurisdiction and authority of the UPSGST officials conducting search and seizure under Section 67 of the GST Act. The inquiry involves a case where UPSGST officials conducted proceedings despite the firm's jurisdiction falling under the CGST department. The officials issued a summons for records from July 1, 2017, to December 5, 2022, although the seizure included only factory stock. Responses clarify that state tax departments can initiate proceedings based on intelligence and highlight the need for Joint Commissioner authorization. The discussion also notes that information can be requested up to five years from the annual return due date.