Page 80 - GSTL_ 28th May 2020_Vol 36_Part 4

526 GST LAW TIMES [ Vol. 36
As per the provisions of Section 67(7), the provisions of the Code of Crimi-
nal Procedure, 1973 relating to search are applicable to the search proceed-
ings under the Gujarat Value Added Tax Act, 2003. As per Section 88 of the
said Act, the Commissioner is empowered to authorise any officer or per-
son subordinate to him to investigate offences and can exercise the power
conferred by the Code of Criminal Procedure, 1973. The provision of Sec-
tion 88 of the said Act is reproduced below.
“(1) Subject to such conditions as may be prescribed, the Commis-
sioner may authorise either generally or in respect of a particular case
or class of cases any officer or person subordinate to him to investi-
gate all or any of the offences punishable under this Act.
(2) Every officer or person so authorised shall in the conduct of such
investigation, exercise the powers conferred by the Code of Criminal
Procedure, 1973 upon an officer incharge of a police station for the
investigation of a cognizable offence.”
In view of the above, search, seizure and investigation proceedings were
carried out under the provisions of Section 67(4)(5)(7) and Section 88 of the
said Act read with the relevant provisions relating to search and investiga-
tion of Code of Criminal Procedure, 1973. Hence, accordingly under the
VAT regime, the investigation was carried out and statement of witnesses
were recorded during the search proceedings. The departmental authorities
continued in that belief after implementation of the Gujarat Goods and Ser-
vices Tax Act, 2017 and have been recording statements of concerned per-
son during the course of search and seizure proceedings. The reasons for
such continuation of that belief is also that under the Gujarat Value Added
Tax Act, 2003, search, seizure and investigation can be initiated even today
in respect of certain commodities still covered under the Gujarat Value
Added Tax Act, 2003 as well as for pre 1-7-2017 transactions.
After introduction of the Gujarat Goods and Services Tax Act, 2017,
the department had carried out search and seizure proceedings in number
of cases under the Gujarat Goods and Services Tax Act, 2017 in exercise of
the power conferred under Section 67 of the said Act till date. As per the
provisions of section 67(1) of the Gujarat Goods and Services Tax Act, 2017,
the provisions of the Code of Criminal Procedure, 1973, relating to search
and seizure, apply to search and seizure under the said Section. For the sa-
ke of convenience Section 67(10) of the Gujarat Goods and Services Tax Act,
2017 is reproduced hereinbelow.
“The provisions of the Code of Criminal Procedure, 1973, (2 of 1974)
relating to search and seizure, shall, so far as may be, apply to search
and seizure under this section subject to the modification that sub-
section (5) of Section 165 of the said Code shall have effect as if for the
word “Magistrate”, wherever it occurs, the word “Commissioner”
were substituted.”
The said provision coupled with the last para of form GST INS-1 specified
in rule 139(1) which is reproduced as below, has been relied upon to record
statements of persons present in the premises where search is conducted.
“Any attempt on the part of the person to mislead, tamper with the
evidence, refusal to answer the questions relevant to inspec-
tion/search operations, making false statement or providing false ev-
idence is punishable with imprisonment and/or fine under the Act
read with Section 179, 181, 191 and 418 of the Indian Penal Code.”
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