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Instructions/Guidelines regarding procedures to be followed during Search Operation - GST - Instructions No. 01/2020-21 [GST-Investigation]

Extract

..... d Investigation Manual (2004), which hold good even in GST regime, are hereby re-iterated for compliance by DGGI/ filed formations. 2. Section 67 of the Central Goods and Services Tax Act, 2017 contains the provisions for search. Similar provisions are contained in Section 18 of the Central Excise Act, 1944. These provisions prescribe that all the searches be carried out in accordance with the provisions of Code of Criminal Procedure, 1973. Thus. the following guidelines must be adhered to while carrying out search proceedings: i) The officer issuing authorization for search should have valid and justifiable reasons for authorizing a search, which shall be duly recorded in the file Search should be carried out only with a proper search auth .....

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Instructions/Guidelines regarding procedures to be followed during Search Operation - GST

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..... hould again offer themselves for their personal search: vii) The search authorization shall be executed before the start of the search and the same shall be shown to the person in charge of the premises to be searched and his/her signature with date and time shall be obtained on the body of the search authorization. The signatures of the witnesses with date and time should also be obtained on the body of the search authorization. viii) A Panchnama containing truthful account of the proceedings of the search shall necessarily be made and a list of documents/goods/ things recovered should be prepared. It should he ensured that time and date of start of search and conclusion of search must be mentioned in the Panchnama. The fact of offering pe .....

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Instructions/Guidelines regarding procedures to be followed during Search Operation - GST

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..... st sign each page of the Panchnama and annexures. A copy of the Panchnama along with all its annexures should be given to the person in-charge of the premises being searched and acknowledgement in this regard may be taken. If the person in- charge refuses to sign the Panchnama the same may be pasted in a conspicuous place of the premises, in presence of the witnesses. Photograph of the Panchnama pasted on the premises may be kept on record. xiii) In case any statement is recorded during the search each page of the statement must be signed by the person whose statement is being recorded. Each page of the statement must also be signed by the officer recording the statement as `before me’. xiv) After the search is over, the search author .....

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