INSPECTION UNDER GST [SECTION $7 OF CGST ACT] , Inspection refers to accessing any place of businesses of a taxable person or | place nes | or owner/operator of godown/ warehouse or any other place. It hag lesser consequences ” jan provisions under ‘search) It can be done by any officer of Con SCaTyUTE 3ST enh upon a @written authorization by Joint Commisioner or an officer of higher _t happens when such Joint Commisioner or officer of higher rank has“reasons.to_belic sa, that any person with an objective to evade tax has re + Supressed any transaction of supply + Supressed stock in hand FORA GO Ins—OdN ey “ney yy plocts { « Claimed excess ITC * Contravened any provisions under the Act. © * ~") Further, any transporter/owner of godown/warehouse has kept goods which have escaped tax payment or has kept accounts/goods in a. manner likely to evade tax. + Tax officer can als0 examine any other place as he deems fit Cima. > | + Reasons to believe means knowledge of facts based on which believe of happening is formed. SEARCH | Search is careful examination of place, person, object etc in order to find something | TION 67 UNDER GST [SE ROSS) concealed or to discover evidence of a crime. It requires proper and valid authority of law, Under GST, it can be done by any officer of CGST/SGST only upon written authorization by Joint Commisioner or an officer of higher rank. It happens when such Joint Commisioner or officer of higher rank has reasons to believe that * there are goods liable for confiscation, : documents, books or things,are hidden which will be useful during proceedings. anes Ww 40 bee “ rl dlet@rumunohsw.: 4, UW Ona, atles Such Joint Commisioner or officer of higher rank shall issue a search warrant containing * Violation under the Act. * Place to be searched. * Name and designation of person authorized to search. * Period of validity of search.. Further, such a search warrant must possess a serial number, date of issue, : Place of issue, name of issuing officer and designation of issuing officer with his roun id. seal, * Any search without a valid search warrant is without authori hence illegal, However, all evidences collected durin; admissible evidences in all proceedings under the Act. ty of law ang ig Such searches are * Proper officer shall have the power to seal/break the door of premises, boy, accounts etc. under’search. Seizure refers to taking possesion of documents, books, property etc by an officer during the legal process. This would generally happen forcibly against the wishes of the Person who is the owner/ possessor of such documents, books, property etc. Seizure transfers only the possession to tax authorities for examination and inquiry but ownership remains with the owner. A notice of goods, property etc being seized is to be serve within six months of such seizure. /The seized documents/books etc shall be kept by the officer till it seems necessary for examinaliormand inquiry. Some documents, books a may be returned within 30 days, of such notice, if found irrelevant for examination ani inquiry. a 10.7.1 Other Provisions 1. In case some goods cannot be sei: ( costodlan- oration mee a aoe ee an_of such goods, not to remove.or part with them without his pill permission.) 2, Owner/custodian of goods shall prepare and sign a inventory of goods seit! from him. 3. In case of documents, the owner/custodian can takes copies of the same in presence of proper officer, * 4. Provisional release of seized goods is permissible on execution of a bord furnishing of a security or on Payment of tax/interest/ penalty.rr SS 5, Non production of goods (provisionally released) on the appointed date shall result in encashment of security and adjustment of tax/interest/ penalty etc. 6, Proper officer may immediately after seizure dispose off perishable or hazardous or depreciable goods. But such goods should be notified by the Central or State Government. 7, Provisions of Code of Criminal Procedure apply to search and seizure under GST laws. 8, Accounts, registers or documents produced before a proper officer can also be seized by him, if he has reasons to believe that tax is evaded or an attempt is made to evade tax. However, he shall record reasons in writing and grant a receipt for the same. Such accounts, registers or documents can be retained for a period as long as the proper officer deems necessary. —_ 1 Viva JNDER GST [SECTION 69 OF CGST ACT] Arrest means taking a person into custody under some lawful command or authority Under GST laws, a person can be arrested for offences under Section 132 of CGST Act (discussed in Para 10.13.1). Commisioner can authorise CGST officer to arrest a person if he has reasons to believe that such person should be so arrested under an offence under Section 132 of CGST Act. Person arrested must be-informed in writing of the grounds Cognizable and ‘non. of arrest bailable offence + Must be produced before Magistrate within 24 hours of his Types of Arrest ener + Deputy/Assistant Commissioner can release him on bail or forward to the custody of Magistrate + Proper officer has Powers similar to that of officer incharge of a police station: FIGURE 10.3 : TYPES OF ARREST All arrests are subject to provisions of Code of Criminal Procedure.