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

Which of the following is correct about the application of Code of Criminal Procedure, 1973 provisions to search and seizure under section 67 of the CGST Act?

The Code of Criminal Procedure provisions on search and seizure apply so far as may be to GST searches, with one modification: in section 165(5) of the Code, the word Magistrate is read as Commissioner. So it neither applies fully unmodified nor is excluded.

  1. AThe Code's search and seizure provisions apply so far as may be, with 'Commissioner' substituted for 'Magistrate' in section 165(5) of the CodeCorrect
  2. BThe Code does not apply at all to GST search and seizure
  3. CThe Code applies in full without any modification
  4. DThe Code applies with 'Joint Commissioner' substituted for 'Magistrate' in section 165(5)

Explanation

Section 67(10) applies the Code's search and seizure provisions so far as may be, modified so that in section 165(5) of the Code the word 'Magistrate' is replaced by 'Commissioner'. Saying it applies without modification, or with Joint Commissioner, misstates the substitution.

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