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What 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 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:

i. the violation under the Act,

ii. the premise to be searched,

iii. the name and designation of the person authorized for search,

iv. the name of the issuing officer with full designation along with his round seal,

v. date and place of issue,

vi. serial number of the search warrant,

vii. period of validity i.e. a day or two days etc.

 

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