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CS Executive · Tax Laws and Practice · Procedural Compliance under GST

During a search under section 67 of the CGST Act, access to an almirah and electronic devices of a taxable person is denied. Which statement is correct?

The officer authorised under section 67(2) may seal or break open the door of the premises, or break open any almirah, electronic device, box or receptacle suspected to conceal goods, accounts or documents, when access is denied. No Magistrate order or consent is needed.

  1. AThe officer must first obtain a Magistrate's order before breaking it open
  2. BThe authorised officer may seal or break open the door of the premises or the almirah or electronic devices where access is deniedCorrect
  3. CThe officer may only note the denial and wait for the taxable person's consent
  4. DOnly the Commissioner personally may break open premises, never an authorised officer

Explanation

Section 67(4) gives the officer authorised under section 67(2) the power to seal or break open the door of any premises, or break open any almirah, electronic device, box or receptacle where access is denied. No Magistrate order or consent is required by this provision.

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