What is search warrant? Who is the competent authority to issue Search Warrant under the CGST Act, 2017? What details should be contained in a…

A search warrant is a written authority to conduct a search. The competent authority to issue a search warrant is an officer of the rank of Joint Commissioner or above. A search warrant must indicate the existence of a reasonable belief leading to the search. Search warrant should contain the following details: the violation under the GST law, the premise to be searched, the name and designation of the person authorized for search, the name of the issuing officer with full designation along with his round seal, date and place of issue, serial number of the search warrant, period of validity i.e. a day or 2 days etc. Note - Any two points may be mentioned. OR / Alternative Solution: Under section 72 of the CGST Act, 2017, the following officers have been empowered and are required to assist CGST officers in the execution of CGST Act: Police; Railways Customs; Officers of State/UT/ Central Government engaged in collection of GST; Officers of State/UT/ Central Government engaged in collection of land revenue; All village officers; Any other class of officers as may be notified by the Central/State Government.