GST Inspection, Search, Seizure, and Arrest Powers (Sec. 67-72)

GST Inspection, Search, Seizure, and Arrest

Inspection, Search, and Seizure (Sec. 67)  - Summary Table

• Inspection, Search, and Seizure (Sec. 67)
• Inspection: Officers can inspect any place of business.
• Seizure: Authority to seize goods, documents, or books.
• Document Handling: Procedures for returning seized items and providing copies or
• extracts of documents.
• Provisional Release: Goods may be released on a provisional basis.
• Inventory: Preparation of inventory sheets for seized items.
• CrPC Application: Code of Criminal Procedure applies to these actions.
• Customer Role: Department may act as a customer.

Rule 139: Procedures for Inspection, Search, and Seizure 

• Conduct: Specifies how to conduct inspections or searches. 

• Seizure Order: Guidelines for issuing seizure orders. 

• Trust: Reliance on the owner or custodian of goods/documents. 

• Impracticability: Actions when seizure is not practically possible. 

• Inventory: Mandates inventory of seized goods or documents. 

Rule 139 - Summary Table

Inspection of Goods in Movement (Sec. 68) - Summary Table

• Documents: Requires persons in charge to carry specified documents. Validation: Procedures for validating these documents. 

• Production: Mandates production of documents by the person in charge of conveyance during transit.

Power to Arrest (Sec. 69)

• Arrest Authority: Proper officers are authorized to make arrests. 

• Reason to Arrest: Specifies the reasons justifying an arrest.

• CrPC Applicability: The Code of Criminal Procedure applies to arrest procedures. 

Power to Summon Persons to Give Evidence and Produce Documents (Sec. 70) 

Section 70 grants the power to summon individuals to give evidence and produce documents: 

• Summon Power: Authority to summon persons. 

• Judicial Proceeding: Defines the summoning as a judicial proceeding. 

Access to Business Premises (Sec. 71) 

• General Provision: Establishes general rules for access. 

• Document Demand: Allows for the demand of documents. 

Officers Required to Assist Proper Officers (Sec. 72 of the CGST, 2017 and Sec. 11 of the UTGST Act, 2017) 

Section 72 of the CGST Act, 2017 and Section 11 of the UTGST Act, 2017 These sections pertain to assistance to proper officers: 

• General Provision: Establishes a general requirement for officers to assist.

• Notification: Relevant notifications may apply.