TaxTMI 
TaxTMI 
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.
investigation u/s 67
12 Apr 2023 
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Search and seizure authority in GST can be exercised across jurisdictions; departments may summon past records within statutory limitation.
Search and seizure under GST requires proper authorisation and reasons to believe goods are liable for confiscation. State authorities can undertake intelligence based enforcement and summon past books even if central authorities previously audited the same periods; taxpayers should check overlap with prior audits and invoke statutory protections to resist duplicative proceedings while noting limitation periods for production of records. (AI Summary)
Search and seizure under GST requires proper authorisation and reasons to believe goods are liable for confiscation. State authorities can undertake intelligence based enforcement and summon past books even if central authorities previously audited the same periods; taxpayers should check overlap with prior audits and invoke statutory protections to resist duplicative proceedings while noting limitation periods for production of records. (AI Summary)