Who can order for search and seizure under the provisions of the CGST Act, 2017?
CA Final · Indirect Tax Laws · MTP · September 2025
Who can order for search and seizure under the provisions of the CGST Act, 2017?
Suggested Answer and Working Notes:
An officer of the rank of Joint Commissioner or above can authorize an officer in writing to carry out search and seize goods, documents, books or things. Such authorization can be given only where the Joint Commissioner/an officer above his rank has reasons to believe that any goods liable to confiscation or any documents or books or things relevant for any proceedings are hidden in any place. The Joint Commissioner/an officer above his rank empowered to authorize any officer to carry out search and seizure can himself also carry out search and seize such goods, documents or books or things.
Topics: Inspection, Search, Seizure and Arrest
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