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INSPECTION, SEARCH AND SEIZURE
UNDER GST LAWS — MANNER OF
EXERCISE OF POWERS THERETO
INSPECTION, SEARCH AND SEIZURE UNDER GST LAWS
By
Prabhat Kumar
ADVOCATE, RAJESH KUMAR & ASSOCIATES

Power of inspection, search and seizure is an in-
tegral part of the tax administration. Enormous power is
given to the taxation authorities under the GST Acts re-
garding inspection, search and seizure with the sole purpose to enhance and en-
able the tax collection mechanism. The powers are required to be used in a legit-
imate manner and certainly not to terrorize the assessee in the name of inspec-
tion or investigation. The powers given under the Acts can be used only in the
prescribed manner while affording all the opportunities to the taxable person in
strict terms of the guidelines provided under the relevant Act and the Rules
framed thereunder. Under the CGST Act, 2017, Section 67 contains the provisions
regarding “Power of Inspection, Search and Seizure” and Section 67(10) provides
that provisions of the Code of Criminal Procedure, 1973, relating to the subject
shall also be applicable. Before examining the ambit and scope of the provisions
contained in Section 67 of the CGST Act, 2017, let us examine the provisions re-
lating to search and seizure as contained in Section 165 of Cr.P.C., which is re-
produced below for ready reference :
“165 (1). Whenever an officer in charge of a police station or a police officer
making an investigation has reasonable grounds for believing that anything
necessary for the purposes of an investigation into any offence which he is
authorised to investigate may be found in any place within the limits of the
police station of which he is in charge, or to which he is attached, and that
such thing cannot, in his opinion, be otherwise obtained without undue de-
lay, such officer may, after recording in writing the grounds of his belief and
specifying in such writing, so far as possible, the thing for which search is to

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