TaxTMI 
TaxTMI 
SEARCH & SEIZURE IN GOODS AND SERVICES TAX
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....EARCH & SEIZURE IN GOODS AND SERVICES TAX<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 25-8-2026<br><br>How to exercise of power to search and seizure The powers to search and seizure can be exercised in the following manner: • Only proper officer of the rank of Joint Commissioner or above may authorize search and seizure. • It can be in purs....
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....uance of inspection under section 67(1) or otherwise. • He should have "reasons to believe" that any goods liable for confiscation or any documents/books/things are secreted at any place which in his opinion shall be useful or relevant for any proceedings under the GST law. • He may authorize any other officer to carry out search and seize such goods, documents or books o....
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....r things. • He may also search and seize himself. • Seizure could of goods, documents, books or things. Essential conditions for Search and Seizure There are two essential conditions for search and seizure: • Documents, goods books or things must be useful for or relevant to any proceedings, in the opinion of the Joint Commissioner, and • J....
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....oint Commissioner must have reasons to believe that such books, documents or things have been secreted i.e., hidden in any place. Thus, reasons to believe etc become pre-conditions for conducting a search and seizure. There should not be a reason to suspect but reason to believe. Search can be conducted at any place which may not necessarily be assessee's premises. Any officer carrying o....
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....ut a search has the power to search for and seize goods (which are liable to confiscation) and documents, books or things (relevant for any proceedings under the Act) from the premises searched. During course of search, the officer has the power to seal or break open the door of the any premises authorized to be searched if access to the same is denied. Similarly, while carrying out search within ....
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....the premises, he can break open any almirah, electronic devices, box, receptacle if access to such almirah, electronic devices, box, receptacle is denied and in which any goods, account, registers or documents are suspected to be concealed. In terms of section 67(3) of CGST Act, 2017, the officer so authorized shall have the power to seal or break open the door of any premises or to break or op....
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....en any almirah, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed where access to such premises, box etc is denied by the taxable person. Any proper officer not below the rank of Joint Commissioner can himself or authorize any other CGST officer in FORM GST INS-01 (Chapter-XVII-Inspection, Search and Seizure of the CGST Rules) to ca....
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....rry out search and seize goods, documents, books or things. Such authorization can be given only where the proper officer has reasons to believe that any goods liable to confiscation or any documents or books or other things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted/hidden in any place. Where any goods, documents, books or things are liab....
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....le for seizure, the proper officer or an authorised officer shall issue an order of seizure in FORM GST INS-02. Places to be searched Search can be conducted at any place which would include any house, office, building, vehicle etc. It includes the premises of any person and not just a taxable person. Search is supposed to be an invasion into person's privacy. However, it must be guided ....
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....by certain principles under normal human tendency. Contents of Search Warrant In terms of Rule 139(1) of CGST Rules, 2017, where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 6....
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....7, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. The written authority to conduct search is generally called search warrant. The competent authority to issue search warrant is an officer of the rank of Joint Commis....
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....sioner or above. A search warrant must indicate the existence of a reasonable belief leading to the search. Search warrant should contain the following information/details: (i) the violation under the Act, (ii) the premises to be searched, (iii) the name and designation of the person authorized for search, (iv) the name of the issuing officer with full designation along with his rou....
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....nd seal, (v) date and place of issue, (vi) serial number of the search warrant, (vii) period of validity i.e. a day or two days etc. =============<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....