9911796707
TMI BlogEvasion of GST - Jurisdiction of inspect and search - Power to issue Seizure (prohibition) order - Proper authorization –Section 67 of the Goods and Service Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... spection, survey and search operations conducted by the GST department, the some of the facts narrated by the assessee (petitioner) were as follows: The Petitioner says and submits that on 04-12-2018 some of the officers from the office of Assistant Commissioner (Enforcement) visited our premises and started investigation and during such investigation impounded some documents like Purchase invoices described by them as the dealer who are involved in billing activity. The Petitioner says and submits that the said investigation continued up to 5-12-2018 for the reason that evening i.e. upto 7.30 p.m. the investigation could not be completed. The petitioner says and submits that the respondents are served with the notice and are in the k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho has discharged their liability or from farmers for which the petitioner has discharged liability under the provisions of the Reverse Charge Mechanism. In other words, the stock lying within the premises is duty paid stock and hence the order of prohibition is bad in law and is liable to be set aside. Prayer "that there being merit in this writ application, the same be allowed and the impugned order of prohibition be quashed." ANALYSIS :- Clause (2) of section 67 of the Act, 2017 makes it clear that if the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r it may even mean 'documents or things which are likely to be secreted'; in other words documents or things which a person is likely to keep out of the way or to put in a place where the officer of the law cannot find it. [1005 F-G]. The power to search granted under S.105 of the Customs Act is a power of general search and it is not necessary for its exercise that the authorisation should specify the documents for which search is to be made. But it is essential that before this power is exercised the preliminary conditions required by the section must be strictly satisfied that is, the officer concerned must have reason to believe that any documents or things which-in his opinion are relevant for any proceeding under the Act are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment. It is possible that the Proper Officer not below the rank of Joint Commissioner under the Act may himself pass an order of seizure as well as order of prohibition. In such circumstances, the scenario would be altogether different. However, in the case on hand, it appears from the stance of the respondent No.4, as indicated in the Affidavit-inreply that the Assistant Commissioner of State Tax was authorised by the office of the Commissioner of State Tax (Enforcement) to inspect and carry out the search and seizure. To this extent, the orders of prohibition and seizure / Form - GST-INS-02 as well as the Form GST-INS-03 appears to be defective. Final Decision We are not impressed by the submission, that pending the confiscation proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
