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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(2) of the CGST Act, authorised officers find the premises locked and the owner absent. Which statement is correct?

The authorised officer may seal or break open the premises door and any almirah, electronic device, box or receptacle where access is denied and goods, accounts or documents are suspected to be concealed. The Act requires no prior Magistrate warrant for this power.

  1. AThe officer may seal or break open the door, almirah, electronic devices, box or receptacle where access is deniedCorrect
  2. BThe officer must first obtain a Magistrate's warrant before breaking open anything
  3. CThe officer may break open the premises only after the six-month seizure period lapses
  4. DThe officer may break open almirahs but not electronic devices

Explanation

Section 67(4) empowers the officer authorised under Section 67(2) to seal or break open the door of any premises, or any almirah, electronic devices, box or receptacle where access is denied. No Magistrate warrant is mentioned, and electronic devices are expressly covered, so option D is wrong.

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