SlideShare a Scribd company logo
SEARCH AND
SEIZURE IN GST
C LOKESH
21MCC017
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
. 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.
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
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.
gst ppt.pptx

More Related Content

Recently uploaded

一比一原版美国明尼苏达大学双城分校毕业证(UMTC学位证)如何办理
一比一原版美国明尼苏达大学双城分校毕业证(UMTC学位证)如何办理一比一原版美国明尼苏达大学双城分校毕业证(UMTC学位证)如何办理
一比一原版美国明尼苏达大学双城分校毕业证(UMTC学位证)如何办理
sf3cfttw
 
一比一原版(UWS毕业证)澳洲西悉尼大学毕业证如何办理
一比一原版(UWS毕业证)澳洲西悉尼大学毕业证如何办理一比一原版(UWS毕业证)澳洲西悉尼大学毕业证如何办理
一比一原版(UWS毕业证)澳洲西悉尼大学毕业证如何办理
t34zod9l
 
一比一原版(Hull毕业证)英国哈珀亚当斯大学毕业证如何办理
一比一原版(Hull毕业证)英国哈珀亚当斯大学毕业证如何办理一比一原版(Hull毕业证)英国哈珀亚当斯大学毕业证如何办理
一比一原版(Hull毕业证)英国哈珀亚当斯大学毕业证如何办理
aonx8o5f
 
一比一原版肯特大学毕业证UKC成绩单一模一样
一比一原版肯特大学毕业证UKC成绩单一模一样一比一原版肯特大学毕业证UKC成绩单一模一样
一比一原版肯特大学毕业证UKC成绩单一模一样
tobbk6s8
 
一比一原版(McGill毕业证)加拿大麦吉尔大学毕业证如何办理
一比一原版(McGill毕业证)加拿大麦吉尔大学毕业证如何办理一比一原版(McGill毕业证)加拿大麦吉尔大学毕业证如何办理
一比一原版(McGill毕业证)加拿大麦吉尔大学毕业证如何办理
w26izoeb
 
一比一原版(UCB毕业证)英国伯明翰大学学院毕业证如何办理
一比一原版(UCB毕业证)英国伯明翰大学学院毕业证如何办理一比一原版(UCB毕业证)英国伯明翰大学学院毕业证如何办理
一比一原版(UCB毕业证)英国伯明翰大学学院毕业证如何办理
zv943dhb
 
一比一原版美国加州大学欧文分校毕业证(UCI学位证)如何办理
一比一原版美国加州大学欧文分校毕业证(UCI学位证)如何办理一比一原版美国加州大学欧文分校毕业证(UCI学位证)如何办理
一比一原版美国加州大学欧文分校毕业证(UCI学位证)如何办理
02tygie
 
一比一原版马来西亚世纪大学毕业证成绩单一模一样
一比一原版马来西亚世纪大学毕业证成绩单一模一样一比一原版马来西亚世纪大学毕业证成绩单一模一样
一比一原版马来西亚世纪大学毕业证成绩单一模一样
k4krdgxx
 
一比一原版(CSUEB毕业证)美国加州州立大学东湾分校毕业证如何办理
一比一原版(CSUEB毕业证)美国加州州立大学东湾分校毕业证如何办理一比一原版(CSUEB毕业证)美国加州州立大学东湾分校毕业证如何办理
一比一原版(CSUEB毕业证)美国加州州立大学东湾分校毕业证如何办理
stgq9v39
 
一比一原版澳洲科廷科技大学毕业证(Curtin毕业证)如何办理
一比一原版澳洲科廷科技大学毕业证(Curtin毕业证)如何办理一比一原版澳洲科廷科技大学毕业证(Curtin毕业证)如何办理
一比一原版澳洲科廷科技大学毕业证(Curtin毕业证)如何办理
bz42w9z0
 
一比一原版(lu毕业证书)英国拉夫堡大学毕业证如何办理
一比一原版(lu毕业证书)英国拉夫堡大学毕业证如何办理一比一原版(lu毕业证书)英国拉夫堡大学毕业证如何办理
一比一原版(lu毕业证书)英国拉夫堡大学毕业证如何办理
ubogumo
 
一比一原版(Coventry毕业证)英国考文垂大学毕业证如何办理
一比一原版(Coventry毕业证)英国考文垂大学毕业证如何办理一比一原版(Coventry毕业证)英国考文垂大学毕业证如何办理
一比一原版(Coventry毕业证)英国考文垂大学毕业证如何办理
tobbk6s8
 
一比一原版(Deakin毕业证书)澳洲迪肯大学毕业证文凭如何办理
一比一原版(Deakin毕业证书)澳洲迪肯大学毕业证文凭如何办理一比一原版(Deakin毕业证书)澳洲迪肯大学毕业证文凭如何办理
一比一原版(Deakin毕业证书)澳洲迪肯大学毕业证文凭如何办理
k4krdgxx
 
欧洲杯买球-欧洲杯买球买球网好的网站-欧洲杯买球哪里有正规的买球网站|【​网址​🎉ac123.net🎉​】
欧洲杯买球-欧洲杯买球买球网好的网站-欧洲杯买球哪里有正规的买球网站|【​网址​🎉ac123.net🎉​】欧洲杯买球-欧洲杯买球买球网好的网站-欧洲杯买球哪里有正规的买球网站|【​网址​🎉ac123.net🎉​】
欧洲杯买球-欧洲杯买球买球网好的网站-欧洲杯买球哪里有正规的买球网站|【​网址​🎉ac123.net🎉​】
jafiradnan336
 
Rethinking Kållered │ From Big Box to a Reuse Hub: A Transformation Journey ...
Rethinking Kållered │  From Big Box to a Reuse Hub: A Transformation Journey ...Rethinking Kållered │  From Big Box to a Reuse Hub: A Transformation Journey ...
Rethinking Kållered │ From Big Box to a Reuse Hub: A Transformation Journey ...
SirmaDuztepeliler
 
一比一原版英国伦敦大学毕业证(London学位证)如何办理
一比一原版英国伦敦大学毕业证(London学位证)如何办理一比一原版英国伦敦大学毕业证(London学位证)如何办理
一比一原版英国伦敦大学毕业证(London学位证)如何办理
k4krdgxx
 
一比一原版(NU毕业证书)诺森比亚大学毕业证如何办理
一比一原版(NU毕业证书)诺森比亚大学毕业证如何办理一比一原版(NU毕业证书)诺森比亚大学毕业证如何办理
一比一原版(NU毕业证书)诺森比亚大学毕业证如何办理
21uul8se
 
一比一原版亚利桑那大学毕业证(UA毕业证书)如何办理
一比一原版亚利桑那大学毕业证(UA毕业证书)如何办理一比一原版亚利桑那大学毕业证(UA毕业证书)如何办理
一比一原版亚利桑那大学毕业证(UA毕业证书)如何办理
21uul8se
 
一比一原版(UoN毕业证书)纽卡斯尔大学毕业证如何办理
一比一原版(UoN毕业证书)纽卡斯尔大学毕业证如何办理一比一原版(UoN毕业证书)纽卡斯尔大学毕业证如何办理
一比一原版(UoN毕业证书)纽卡斯尔大学毕业证如何办理
f22b6g9c
 
一比一原版美国俄勒冈大学毕业证(UO,UofO学位证)如何办理
一比一原版美国俄勒冈大学毕业证(UO,UofO学位证)如何办理一比一原版美国俄勒冈大学毕业证(UO,UofO学位证)如何办理
一比一原版美国俄勒冈大学毕业证(UO,UofO学位证)如何办理
lyurzi7r
 

Recently uploaded (20)

一比一原版美国明尼苏达大学双城分校毕业证(UMTC学位证)如何办理
一比一原版美国明尼苏达大学双城分校毕业证(UMTC学位证)如何办理一比一原版美国明尼苏达大学双城分校毕业证(UMTC学位证)如何办理
一比一原版美国明尼苏达大学双城分校毕业证(UMTC学位证)如何办理
 
一比一原版(UWS毕业证)澳洲西悉尼大学毕业证如何办理
一比一原版(UWS毕业证)澳洲西悉尼大学毕业证如何办理一比一原版(UWS毕业证)澳洲西悉尼大学毕业证如何办理
一比一原版(UWS毕业证)澳洲西悉尼大学毕业证如何办理
 
一比一原版(Hull毕业证)英国哈珀亚当斯大学毕业证如何办理
一比一原版(Hull毕业证)英国哈珀亚当斯大学毕业证如何办理一比一原版(Hull毕业证)英国哈珀亚当斯大学毕业证如何办理
一比一原版(Hull毕业证)英国哈珀亚当斯大学毕业证如何办理
 
一比一原版肯特大学毕业证UKC成绩单一模一样
一比一原版肯特大学毕业证UKC成绩单一模一样一比一原版肯特大学毕业证UKC成绩单一模一样
一比一原版肯特大学毕业证UKC成绩单一模一样
 
一比一原版(McGill毕业证)加拿大麦吉尔大学毕业证如何办理
一比一原版(McGill毕业证)加拿大麦吉尔大学毕业证如何办理一比一原版(McGill毕业证)加拿大麦吉尔大学毕业证如何办理
一比一原版(McGill毕业证)加拿大麦吉尔大学毕业证如何办理
 
一比一原版(UCB毕业证)英国伯明翰大学学院毕业证如何办理
一比一原版(UCB毕业证)英国伯明翰大学学院毕业证如何办理一比一原版(UCB毕业证)英国伯明翰大学学院毕业证如何办理
一比一原版(UCB毕业证)英国伯明翰大学学院毕业证如何办理
 
一比一原版美国加州大学欧文分校毕业证(UCI学位证)如何办理
一比一原版美国加州大学欧文分校毕业证(UCI学位证)如何办理一比一原版美国加州大学欧文分校毕业证(UCI学位证)如何办理
一比一原版美国加州大学欧文分校毕业证(UCI学位证)如何办理
 
一比一原版马来西亚世纪大学毕业证成绩单一模一样
一比一原版马来西亚世纪大学毕业证成绩单一模一样一比一原版马来西亚世纪大学毕业证成绩单一模一样
一比一原版马来西亚世纪大学毕业证成绩单一模一样
 
一比一原版(CSUEB毕业证)美国加州州立大学东湾分校毕业证如何办理
一比一原版(CSUEB毕业证)美国加州州立大学东湾分校毕业证如何办理一比一原版(CSUEB毕业证)美国加州州立大学东湾分校毕业证如何办理
一比一原版(CSUEB毕业证)美国加州州立大学东湾分校毕业证如何办理
 
一比一原版澳洲科廷科技大学毕业证(Curtin毕业证)如何办理
一比一原版澳洲科廷科技大学毕业证(Curtin毕业证)如何办理一比一原版澳洲科廷科技大学毕业证(Curtin毕业证)如何办理
一比一原版澳洲科廷科技大学毕业证(Curtin毕业证)如何办理
 
一比一原版(lu毕业证书)英国拉夫堡大学毕业证如何办理
一比一原版(lu毕业证书)英国拉夫堡大学毕业证如何办理一比一原版(lu毕业证书)英国拉夫堡大学毕业证如何办理
一比一原版(lu毕业证书)英国拉夫堡大学毕业证如何办理
 
一比一原版(Coventry毕业证)英国考文垂大学毕业证如何办理
一比一原版(Coventry毕业证)英国考文垂大学毕业证如何办理一比一原版(Coventry毕业证)英国考文垂大学毕业证如何办理
一比一原版(Coventry毕业证)英国考文垂大学毕业证如何办理
 
一比一原版(Deakin毕业证书)澳洲迪肯大学毕业证文凭如何办理
一比一原版(Deakin毕业证书)澳洲迪肯大学毕业证文凭如何办理一比一原版(Deakin毕业证书)澳洲迪肯大学毕业证文凭如何办理
一比一原版(Deakin毕业证书)澳洲迪肯大学毕业证文凭如何办理
 
欧洲杯买球-欧洲杯买球买球网好的网站-欧洲杯买球哪里有正规的买球网站|【​网址​🎉ac123.net🎉​】
欧洲杯买球-欧洲杯买球买球网好的网站-欧洲杯买球哪里有正规的买球网站|【​网址​🎉ac123.net🎉​】欧洲杯买球-欧洲杯买球买球网好的网站-欧洲杯买球哪里有正规的买球网站|【​网址​🎉ac123.net🎉​】
欧洲杯买球-欧洲杯买球买球网好的网站-欧洲杯买球哪里有正规的买球网站|【​网址​🎉ac123.net🎉​】
 
Rethinking Kållered │ From Big Box to a Reuse Hub: A Transformation Journey ...
Rethinking Kållered │  From Big Box to a Reuse Hub: A Transformation Journey ...Rethinking Kållered │  From Big Box to a Reuse Hub: A Transformation Journey ...
Rethinking Kållered │ From Big Box to a Reuse Hub: A Transformation Journey ...
 
一比一原版英国伦敦大学毕业证(London学位证)如何办理
一比一原版英国伦敦大学毕业证(London学位证)如何办理一比一原版英国伦敦大学毕业证(London学位证)如何办理
一比一原版英国伦敦大学毕业证(London学位证)如何办理
 
一比一原版(NU毕业证书)诺森比亚大学毕业证如何办理
一比一原版(NU毕业证书)诺森比亚大学毕业证如何办理一比一原版(NU毕业证书)诺森比亚大学毕业证如何办理
一比一原版(NU毕业证书)诺森比亚大学毕业证如何办理
 
一比一原版亚利桑那大学毕业证(UA毕业证书)如何办理
一比一原版亚利桑那大学毕业证(UA毕业证书)如何办理一比一原版亚利桑那大学毕业证(UA毕业证书)如何办理
一比一原版亚利桑那大学毕业证(UA毕业证书)如何办理
 
一比一原版(UoN毕业证书)纽卡斯尔大学毕业证如何办理
一比一原版(UoN毕业证书)纽卡斯尔大学毕业证如何办理一比一原版(UoN毕业证书)纽卡斯尔大学毕业证如何办理
一比一原版(UoN毕业证书)纽卡斯尔大学毕业证如何办理
 
一比一原版美国俄勒冈大学毕业证(UO,UofO学位证)如何办理
一比一原版美国俄勒冈大学毕业证(UO,UofO学位证)如何办理一比一原版美国俄勒冈大学毕业证(UO,UofO学位证)如何办理
一比一原版美国俄勒冈大学毕业证(UO,UofO学位证)如何办理
 

Featured

2024 State of Marketing Report – by Hubspot
2024 State of Marketing Report – by Hubspot2024 State of Marketing Report – by Hubspot
2024 State of Marketing Report – by Hubspot
Marius Sescu
 
Everything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPTEverything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPT
Expeed Software
 
Product Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage EngineeringsProduct Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage Engineerings
Pixeldarts
 
How Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental HealthHow Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental Health
ThinkNow
 
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdfAI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
marketingartwork
 
Skeleton Culture Code
Skeleton Culture CodeSkeleton Culture Code
Skeleton Culture Code
Skeleton Technologies
 
PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024
Neil Kimberley
 
Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)
contently
 
How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024
Albert Qian
 
Social Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie InsightsSocial Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie Insights
Kurio // The Social Media Age(ncy)
 
Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024
Search Engine Journal
 
5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary
SpeakerHub
 
ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd
Clark Boyd
 
Getting into the tech field. what next
Getting into the tech field. what next Getting into the tech field. what next
Getting into the tech field. what next
Tessa Mero
 
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search IntentGoogle's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Lily Ray
 
How to have difficult conversations
How to have difficult conversations How to have difficult conversations
How to have difficult conversations
Rajiv Jayarajah, MAppComm, ACC
 
Introduction to Data Science
Introduction to Data ScienceIntroduction to Data Science
Introduction to Data Science
Christy Abraham Joy
 
Time Management & Productivity - Best Practices
Time Management & Productivity -  Best PracticesTime Management & Productivity -  Best Practices
Time Management & Productivity - Best Practices
Vit Horky
 
The six step guide to practical project management
The six step guide to practical project managementThe six step guide to practical project management
The six step guide to practical project management
MindGenius
 
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
RachelPearson36
 

Featured (20)

2024 State of Marketing Report – by Hubspot
2024 State of Marketing Report – by Hubspot2024 State of Marketing Report – by Hubspot
2024 State of Marketing Report – by Hubspot
 
Everything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPTEverything You Need To Know About ChatGPT
Everything You Need To Know About ChatGPT
 
Product Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage EngineeringsProduct Design Trends in 2024 | Teenage Engineerings
Product Design Trends in 2024 | Teenage Engineerings
 
How Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental HealthHow Race, Age and Gender Shape Attitudes Towards Mental Health
How Race, Age and Gender Shape Attitudes Towards Mental Health
 
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdfAI Trends in Creative Operations 2024 by Artwork Flow.pdf
AI Trends in Creative Operations 2024 by Artwork Flow.pdf
 
Skeleton Culture Code
Skeleton Culture CodeSkeleton Culture Code
Skeleton Culture Code
 
PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024PEPSICO Presentation to CAGNY Conference Feb 2024
PEPSICO Presentation to CAGNY Conference Feb 2024
 
Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)Content Methodology: A Best Practices Report (Webinar)
Content Methodology: A Best Practices Report (Webinar)
 
How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024How to Prepare For a Successful Job Search for 2024
How to Prepare For a Successful Job Search for 2024
 
Social Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie InsightsSocial Media Marketing Trends 2024 // The Global Indie Insights
Social Media Marketing Trends 2024 // The Global Indie Insights
 
Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024Trends In Paid Search: Navigating The Digital Landscape In 2024
Trends In Paid Search: Navigating The Digital Landscape In 2024
 
5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary5 Public speaking tips from TED - Visualized summary
5 Public speaking tips from TED - Visualized summary
 
ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd ChatGPT and the Future of Work - Clark Boyd
ChatGPT and the Future of Work - Clark Boyd
 
Getting into the tech field. what next
Getting into the tech field. what next Getting into the tech field. what next
Getting into the tech field. what next
 
Google's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search IntentGoogle's Just Not That Into You: Understanding Core Updates & Search Intent
Google's Just Not That Into You: Understanding Core Updates & Search Intent
 
How to have difficult conversations
How to have difficult conversations How to have difficult conversations
How to have difficult conversations
 
Introduction to Data Science
Introduction to Data ScienceIntroduction to Data Science
Introduction to Data Science
 
Time Management & Productivity - Best Practices
Time Management & Productivity -  Best PracticesTime Management & Productivity -  Best Practices
Time Management & Productivity - Best Practices
 
The six step guide to practical project management
The six step guide to practical project managementThe six step guide to practical project management
The six step guide to practical project management
 
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
 

gst ppt.pptx

  • 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.