What powers can be exercised by an officer during search under GST?
An officer carrying out a search has the power to search for and seize goods (which are liable to confiscation) and documents, books or things (relevant for any proceedings under the Act) from the premises searched.
During search, the officer has the power to
- Seal or break open the door of the any premises authorized to be searched if access to the same is denied.
- To break open any almirah, electronic devices, box, receptacle if access to such almirah, electronic devices, box, receptacle is denied and in which any goods, account, registers or documents are suspected to be concealed. [ Section 67(2) and Section 67 (4) of CGST Act ]
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