The document discusses search and seizure procedures under the GST law in India. It states that authorized officers can conduct searches of business and residential premises under Section 67 of the CGST Act if they suspect non-compliance or tax evasion. During searches, officers can examine premises, electronic devices, and seize goods and documents believed to be related to non-compliance. Taxpayers have rights to be present during searches and receive copies of warrants and seized documents. Seizure refers to officers taking possession of goods or documents suspected of relating to non-compliance, such as raw materials, finished products or business records. Officers must follow due process and provide a seizure memo with details of items seized and where they are being taken.

1. SEARCH AND
SEIZURE IN GST
C LOKESH
21MCC017

2. SEARCH:
search is a procedure carried out by the tax authorities to
investigate suspected cases of non-compliance or evasion of GST
laws. The search can be conducted by authorized officers under
Section 67 of the Central Goods and Services Tax (CGST) Act, 2017
The purpose of the search is to gather evidence related to any non-
compliance or evasion of GST laws.
During the search, the officers can examine any premises,
including business premises, residences, and other places where
they suspect that there may be evidence of non-compliance

3. . They can also seize any goods or documents that they believe
may be useful for under GST law
The officers may also examine electronic devices, such as
computers, laptops, and mobile phones, to obtain evidence
related to tax evasion
It is important to note that the taxpayers have the right to be
present during the search, and they can also be accompanied by
a witness or a legal representative. They have the right to ask for
a copy of the search warrant and any documents seized during
the search.

4. SEIZURE :
seizure refers to the power of the tax authorities to take possession of
any goods or documents that they believe are related to non-compliance or
evasion of GST laws. The seizure can be conducted by authorized officers under
Section 67 of the Central Goods and Services Tax (CGST) Act, 2017.
During the search, if the officers come across any goods or documents that they
believe are related to non-compliance or evasion of GST laws, they can seize
them. The seizure can be of goods such as raw materials, finished products, or
any other items that are suspected of being used for evasion of GST. The officers
can also seize any documents, such as bills, invoices, books of accounts

5. It is important to note that the officers must follow the due
process while conducting the seizure, and they must provide a
seizure memo to the taxpayer.
The seizure memo should contain details of the goods or
documents seized, the reasons for the seizure, and the place
where they are being taken.