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Can search and seizure under S 67 be conducted on a person whose registration has recently been cancelled (on application by the taxpayer himself) - Goods and Services Tax - GSTExtract The relevant section for search and seizure is as follows - 67. Power of inspection, search and seizure. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, My query is, given the fact that the meaning of taxable person is someone who is registered or liable to be registered under the CGST Act, 2017 - would someone whose registration that has been cancelled (by the application of the taxpayer himself) be a taxable person ? Can the authorities conduct search and seizure proceedings at the premises of the currently de facto unregistered person whose registration has been cancelled (by the application of the taxpayer himself) ?
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