Search and seizure of goods, documents, books or things :
Where the CGST/SGST/UTGST officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under section 67(1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorize in writing any other CGST/SGST/UTGST officer to search and seize or may himself search and seize such goods, documents or books or things – section 67(2) of CGST Act.
Where it is not practicable to seize any such goods, the proper officer, or any officer authorized by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer
The goods, documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this Act – second proviso to section 67(2) of CGST Act.
The documents, books or things which have not been relied upon for the issue of notice under this Act shall be returned to such person within 30 days of issue of said notice – section 67(3) of CGST Act.
Power to seal or break open door, box, almirah during seizure operations – The officer authorised under section 67(2) shall have the power to seal or break open the door of any premises or to break open any almirah, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, box or receptacle is denied – section 67(4) of CGST Act.
Person entitled to make copies or take extracts – The person from whose custody any documents are seized under section 67(2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of CGST/SGST/UTGST, except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation. – section 67(5) of CGST Act.
Provisional release of seized goods – Good seized under section 67(2) shall be released on provisional basis on execution of bond and furnishing of security or on payment of tax, interest and penalty – section 67(6) of CGST Act.
Return of goods if notice not issued within six months, which can be extended upto 6 months – Where any goods are seized under section 67(2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: The aforesaid period of sixty days may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months- section 67(7) of CGST Act.
Immediate sale of perishable or hazardous goods – The Central or a State Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations,by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under section 67(2), be disposed of by the proper officer in such manner as may be prescribed- section 67(8) of CGST Act.
Where such perishable or hazardous goods have been seized by a proper officer under section 67(2), he shall prepare an inventory of such goods in the manner as may be prescribed in this behalf – section 67(9) of CGST Act.
Provisions of CrPC applicable to seizure – The provisions of the Code of Criminal Procedure, 1973, relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that section 165(5) of the said Code shall have effect as if for the word “Magistrate”, wherever it occurs, the word ‘Commissioner’ were substituted- section 67(10) of CGST Act.
Seizure of accounts, registers or documents produced before proper officer – Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made thereunder for prosecution – section 67(11) of CGST Act.