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Power of inspection, search and seizure

Section 60 - Draft-Bills-Reports - INSPECTION, SEARCH, SEIZURE AND ARRES - Goods and Services Tax - Section 60 - CHAPTER- XV INSPECTION, SEARCH, SEIZURE AND ARREST 60. (1) Where the CGST/SGST officer, not below the rank of Joint Commissioner, has rea .....

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vention of any of the provisions of this Act or 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 .....

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ble person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. (2) Where the CGST/SGST officer, not below the rank of Joint Commissioner, either pursuant to an inspectio .....

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n any place, he may authorize in writing any other CGST/SGST officer to search and seize or may himself search and seize such goods, documents or books or things: Provided that the goods, documents or books or things so seized shall be retained by su .....

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pen any almirah, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, box or receptacle is denied. (4) The person from whose custody any documents ar .....

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days of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the aforesaid period of sixty days may, on sufficient cause being shown, be extended by the [competent authority] for a .....

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e of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper offi .....

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