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

Officers of Sharma Traders Pvt Ltd, Jaipur, refuse access to a locked almirah during a lawful search under section 67(2) of the CGST Act. What may the authorised officer do?

The authorised officer may break open the almirah. Section 67(4) gives the officer acting under the search power authority to seal or break open premises, almirahs, electronic devices, boxes or receptacles suspected of concealing goods or documents when access is denied.

  1. AOnly record the refusal and wait for a court order
  2. BBreak open the almirah, because access is deniedCorrect
  3. CBreak open it only after thirty days' notice
  4. DSeal the premises but never open any receptacle

Explanation

Section 67(4) empowers the officer authorised under sub-section (2) to seal or break open the door of premises or break open any almirah, electronic devices, box or receptacle where goods, accounts or documents are suspected to be concealed and access is denied. No waiting period or court order is required.

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