2. In any taxation law, enforcing authority should have been
provided the right of entering into and examining any place,
area, person, etc in order to find anything concealed with the
intention of tax evasion. To ensure search and seizure under
GST should be conducted in a transparent manner, the act
adopts the provisions of the Criminal Procedure Code, 1973
to conduct Search and seizure under GST.
3. No search operation can be conducted by any officer
without proper authority. Proper Authority to Issue
Search Warrant under GST is an officer of the rank of
Joint Commissioner or above. A search warrant issued
must contain Violation under the act, Name of the
person authorized to search, Premises to be search,
Period for which anytime search can be done, etc.
4. Seizure:
The seizure has not been specifically described under the
act but the general meaning of seizure is to take into
custody of any property by fulfilling legal requirements. A
seizure is generally performed by the enforcement team
during Inspection and Search operations if they have found
something, which may be useful for the department for
calculating Tax demand or helpful in tax proceedings for the
officer.
