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

Under the CGST Act, 2017, which officer may authorise another central tax officer in writing to search and seize goods that are liable to confiscation and are believed to be secreted in a place?

The proper officer not below the rank of Joint Commissioner may authorise another central tax officer in writing to search and seize goods liable to confiscation, or may do so personally. Officers of lower rank cannot act on their own authority under this power.

  1. AAny officer of central tax, without any rank restriction
  2. BThe proper officer not below the rank of Joint CommissionerCorrect
  3. COnly the Commissioner of the State GST
  4. DOnly a Magistrate, on an application by the taxable person

Explanation

Section 67(2) empowers the proper officer, not below the rank of Joint Commissioner, who has reason to believe that goods liable to confiscation are secreted, to authorise another central tax officer in writing to search and seize, or to do so himself. An officer of any rank has no such power on his own, and the State GST Commissioner and a Magistrate are not the authorities named.

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