Panchnama requirements ensure comprehensive recording of search and seizure proceedings and custody or supurdagi of seized items. Panchnama is the primary evidentiary record for CGST search and seizure operations and must mirror proceedings from start to finish, recording recoveries, stock-taking, sampling, sealing and events. It must be signed by the executing officer, the person in whose presence the search occurred and independent witnesses, and a copy handed to and acknowledged by the person on whom the Search Authorization was executed. The Panchnama must detail identities, timing, authority, verification procedures, inventories, grounds and statutory basis for seizure or resumption, handling of seized goods (including supurdagi), sample and seal particulars, numbering and signing of pages, and note sealed or locked sections requiring fresh authorization.
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.
Panchnama requirements ensure comprehensive recording of search and seizure proceedings and custody or supurdagi of seized items.
Panchnama is the primary evidentiary record for CGST search and seizure operations and must mirror proceedings from start to finish, recording recoveries, stock-taking, sampling, sealing and events. It must be signed by the executing officer, the person in whose presence the search occurred and independent witnesses, and a copy handed to and acknowledged by the person on whom the Search Authorization was executed. The Panchnama must detail identities, timing, authority, verification procedures, inventories, grounds and statutory basis for seizure or resumption, handling of seized goods (including supurdagi), sample and seal particulars, numbering and signing of pages, and note sealed or locked sections requiring fresh authorization.
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