The Tax Publishers

GST--Search and Seizure

Powers of Officers to Seize Cash under section 67(2)

Akhilesh Kumar Sah

Section 67(2) of the Goods and Services Tax Act, 2017 empowers proper officer, to authorise in writing any other officer of central tax to search and seize such goods, documents or books or things. The Learned Author referring to a case of Arvind Goyal v. UOI [WP(C) 12499/2021] discusses whether the Proper Officer has the power to seize cash under section 67(2).

1. Introduction

According to 67(2) of the Goods and Services Tax Act, 2017 (for short "the Act"), where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under the Act, are secreted in any place, he may authorise in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things. It has been provided that where it is not practicable to seize any such goods, the proper officer, or any officer authorised by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer, the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under the Act.

2. Delhi High Court decision in favour of Assessee

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