Page 57 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] PARESH NATHALAL CHAUHAN v. STATE OF GUJARAT 503
questioning the family members of the petitioner on a day-to-day basis till
18-10-2019.
4. Section 67 of the CGST Act, reads thus :-
“67. Power of Inspection, search and seizure. -
(1) Where the proper officer, not below the rank of Joint Commis-
sioner, has reasons to believe that -
(a) a taxable person has suppressed any transaction relating to
supply of goods or services or both or the stock of goods in
hand, or has claimed input tax credit in excess of his entitle-
ment under this Act or has indulged in contravention of any
of the provisions of this Act or the rules made thereunder to
evade tax under this Act; or
(b) any person engaged in the business of transporting goods or
an owner or operator of a warehouse or a godown or any oth-
er place is keeping goods which have escaped payment of tax
or has kept his accounts or goods in such a manner as is likely
to cause evasion of tax payable under this Act, he may author-
ise in writing any other officer of central tax to inspect any
places of business of the taxable person or the persons en-
gaged in the business of transporting goods or the owner or
the operator of warehouse or godown or any other place.
(2) Where the proper officer, not below the rank of Joint Commis-
sioner, either pursuant to an inspection carried out under sub-section
(1) or otherwise, has reasons to believe that any goods liable to con-
fiscation 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 authorise in writing any other officer of
central tax to search and seize or may himself search and seize such
goods, documents or books or things :
Provided that where it is not practicable to seize any such goods, the
proper officer, or any officer authorised by him, may serve on the
owner or the custodian of the goods an order that he shall not re-
move, part with, or otherwise deal with the goods except with the
previous permission of such officer :
Provided further that the 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 proceedings under this
Act.
(3) The documents, books or things referred to in sub-section (2) or
any other documents, books or things produced by a taxable person
or any other person, which have not been relied upon for the issue of
notice under this Act or the rules made thereunder, shall be returned
to such person within a period not exceeding thirty days of the issue
of the said notice.
(4) The officer authorised under sub-section (2) shall have the pow-
er to seal or break open the door of any premises or to break open any
almirah, electronic devices, box, receptacle in which any goods, ac-
counts, registers or documents of the person are suspected to be con-
cealed, where access to such premises, almirah, electronic devices,
box or receptacle is denied.

GST LAW TIMES  28th May 2020  57