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Power of inspection, search and seizure

Section 60 - Draft-Bills-Reports - INSPECTION, SEARCH, SEIZURE AND ARRES - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 60 - CHAPTER- XV INSPECTION, SEARCH, SEIZURE AND ARREST 60. (1) Where the CGST/SGST officer, not b .....

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ment under the Act or has indulged in contravention 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 .....

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o inspect any places of business of the taxable 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 C .....

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y proceedings under this Act, are secreted in 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 .....

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open the door of any premises or to break open 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) Th .....

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ice in respect thereof is given within sixty 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 .....

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on in the value of the goods with the passage 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-se .....

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