What are the safeguards provided in GST Act(s) in respect of Search or Seizure?
Question 17
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. What are the safeguards provided in GST Act(s) in respect of Search or Seizure?
Ans. Certain safeguards are provided in section 67 of CGST/SGST Act in respect of the power of search or seizure. These are as follows:
i. Seized goods or documents should n o t be retained beyond the period necessary for their examination;
ii. Photocopies of the documents can be taken by the person from whose custody documents are seized;
iii. For seized goods, if a notice is not issued within six months of its seizure, goods shall be returned to the perso
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