Can a CGST/SGST officer access business premises under any other circumstances under GST Act?
Yes. Access can also be obtained in terms of Section 65 of CGST/SGST Act. This provision of law is meant
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Read moreMeaning of the term “Inspection” under GST law
What are the basic requirements to be observed during Search operations under GST Act?
The following principles should be observed during Search: • No search of premises should be carried out without a valid
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Read moreWhat is the procedure for conducting search under GST Act?
Section 67(10) of CGST/SGST Act prescribes that searches must be carried out in accordance with the provisions of Code of
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Read moreWhat powers can be exercised by an officer during valid search under GST Act?
An officer carrying out a search has the power to search for and seize goods (which are liable to confiscation)
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Read moreWhen do goods become liable to confiscation under the provisions of CGST/SGST Act?
As per section 130 of SGST/SGST Act, goods become liable to confiscation when any person does the following: (i) supplies
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Read moreWhat is a Search Warrant and what are its contents under GST Act?
The written authority to conduct search is generally called search warrant. The competent authority to issue search warrant is an
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Read moreIs it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure under GST Act?
Although the officer is not required to state the reasons for such belief before issuing an authorization for search, he
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