Search and Seizure Under GST Law
A comprehensive indirect tax imposed on the delivery of goods and services in India is known as the Goods and Services Tax (GST). The GST law provides tax authorities with a range of investigative and enforcement options in order to guarantee compliance and combat tax evasion. The power of search and seizure is one such instrument. Authorities can use this technology to carry out investigations, audits, and asset, product, and document seizures. The terms and processes pertaining to search and seizure under Indian GST law will be covered in detail in this article. Legal Framework The Central Goods and Services Tax Act, 2017 defines the scope of search and seizure powers under the GST laws in Section 67. This clause gives tax authorities the authority to send officers to search any place of business, including buildings, cars, boats, or aeroplanes. Any place where tax officials have reason to believe that objects, records, or anything else pertinent to the investigation are being held i...