Search authorization under GST: subordinate officers may search and seize subject to CrPC procedural safeguards and documentation. A senior Central Tax Proper Officer must issue a written Search Authorization in the prescribed form authorising a subordinate officer to search specified premises for goods liable to confiscation or documents relevant to proceedings; the executing officer may seal premises, break open doors or receptacles and seize goods or documents, but must follow procedural safeguards derived from the Code of Criminal Procedure including presence of independent witnesses, preparation and service of a Panchnama, identification of officers, inclusion of a lady officer where applicable, and return of the executed authorization with a report.
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 authorization under GST: subordinate officers may search and seize subject to CrPC procedural safeguards and documentation.
A senior Central Tax Proper Officer must issue a written Search Authorization in the prescribed form authorising a subordinate officer to search specified premises for goods liable to confiscation or documents relevant to proceedings; the executing officer may seal premises, break open doors or receptacles and seize goods or documents, but must follow procedural safeguards derived from the Code of Criminal Procedure including presence of independent witnesses, preparation and service of a Panchnama, identification of officers, inclusion of a lady officer where applicable, and return of the executed authorization with a report.
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