TaxTMI 
TaxTMI 
TaxTMI 
SEARCH
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....s or documents, suspected to be concealed. (III) Section 67(10) of the CGST Act, 2017, makes the provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to search and seizure, applicable to search and seizure under this section. (IV) Rule139(1) of the CGST Rules, 2017, provides that the said proper officer shall issue an authorization in FORM GST INS-01 authorizing any other officer subordinate to him to conduct the search. 3.2. Officer of Central Tax competent to authorize Search: As per Section 67(2) of the CGST Act, 2017, the Proper Officer should not be below the rank of Joint Commissioner of Central Tax. The Central Board of Indirect Taxes & Customs, vide Circular No. 3/3/2017-GST dated 5th July 2017, has assigned....
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.... (i) Goods liable to confiscation are secreted in the place to be searched; (ii) Documents or books or things, which in the opinion of the Proper officer shall be useful for or relevant to any proceedings under the CGST Act, 2017, are secreted in the place to be searched. 3.6. Places which can be searched: There is no restriction on the places which can be searched. Even places other than places of business can also be searched. 3.7. Stage at which search can be carried out: There are two stages at which Search can be carried out- Stage 1: Search can be carried out based on the inputs gathered during an Inspection, which reveal that incriminating goods, documents, books or things may be secreted in a place. Stage 2: Search can ....
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....f Criminal Procedure, 1973 - Persons incharge of closed place to allow search; (c) Section 165 of Code of Criminal Procedure, 1973 - Search by Police Officer; (d) Section 187 of Indian Penal Code, 1860 - Omission to assist public servant when bound by law to give assistance. (II) The above provisions of Code of Criminal Procedure, 1973 have to be read in the context of CGST Act, 2017 to draw a harmonious meaning. 3.10. Preparation for the Search: After an actionable intelligence has been prepared in the form of an Information Report or AE-I Report and approval of the competent authority has been obtained, necessary preparation for executing the same is required to be carried out depending upon the nature of the intelligence. An 'Ope....
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....ence is being searched. (vi) The Search Authorization should be executed before the start of the search and should be served on the person in charge of the premises to be searched by showing the same to him and his signature should be taken on the body of the Search Authorization. The signatures of the witnesses should also be taken on the body of the Search Authorization. (vii) The search should be made in the presence of two or more independent and respectable inhabitants of the locality, and if no such inhabitants are available or willing, the inhabitants of any other locality should be asked to be witness to the search. The officer conducting the search may issue an order in writing to the inhabitants to witness the search (Section ....