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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Inspection, Search, Seizure, Offences and Penalties

During a search under section 67 of the CGST Act, the owner of a godown refuses to open a locked almirah in which documents are suspected to be concealed. What is the legal position?

The authorised officer may break open the almirah because access has been denied. Section 67(4) of the CGST Act covers premises doors, almirahs, electronic devices, boxes and receptacles, and it does not require a Magistrate's warrant or a waiting period.

  1. AThe officer must first obtain a Magistrate's warrant before opening it
  2. BThe officer may break open the almirah, as access has been deniedCorrect
  3. CThe officer may only serve a notice and wait thirty days
  4. DThe officer may break open only the door of the premises, not any almirah

Explanation

Section 67(4) empowers the authorised officer to seal or break open the door of premises or to break open any almirah, electronic devices, box or receptacle where access is denied and goods or documents are suspected to be concealed. A Magistrate's warrant is not required, and the power extends beyond the door of the premises.

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