Meaning of the term “Search”under GST law

  • As per law dictionary and as noted in different judicial pronouncements, the term ‘search’, in simple language, denotes an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. in order to find something concealed or for the purpose of discovering evidence of a crime.
  • The search of a person or vehicle or premises etc. can only be done under proper and valid authority of law.