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What to do immediately
- Ask to see the written authorization. Ask before the search begins, and note the response if it is not shown. Under Rule 139 of the Central Goods and Services Tax Rules, 2017, Form GST INS-01 is the prescribed written authorization when a proper officer authorizes a subordinate officer to inspect, search, or seize. CBIC Instruction 01/2021 says the authorization should be shown to the person in charge before the search begins.
- Check the key details. Note the authorizing officer’s name and designation, the premises specified, and whether the officers present identify themselves. The searching team can include officers below Joint Commissioner rank if they are properly authorized; do not assume every team member must hold the authorizing rank.
- Keep a contemporaneous record. Record the date and start and end times, officers’ names and identity details, witnesses’ names, areas searched, and any doors or receptacles opened or sealed. If authorization is not shown, write down when you requested it and the response. Keep copies or photographs of papers provided where lawful and practical.
- Ask for the search record and any seizure documents. Request copies of the panchnama and its annexures, the item inventory, and any applicable seizure or prohibition order. Rule 139 prescribes Form GST INS-02 for an order of seizure and Form GST INS-03 for an order prohibiting dealing with goods when they cannot practicably be seized.
- Do not sign a record you have not read or understood. If a statement or record is inaccurate, seek advice about how to note the objection or correct the record through proper channels. Do not obstruct the search, delete or alter records, or make a payment merely because an officer asks during the search; obtain legal advice and official documentation first.
- Contact a GST lawyer promptly if authorization is withheld, the premises named do not match, goods or records are taken, or the search affects business operations. Preserve every paper served and make your own factual notes while events are fresh.
What authorization the law requires
For a search and seizure under section 67(2) of the CGST Act, the proper officer must be not below the rank of Joint Commissioner and must have reasons to believe that goods liable to confiscation, or documents, books, or things useful or relevant to proceedings under the Act, are secreted in a place. That officer may conduct the search personally or authorize another central tax officer in writing.
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Rule 139(1) specifies Form GST INS-01 as the written authorization for a subordinate officer. The authorization and the identity of the officers matter: the law does not require each member of the search team to be a Joint Commissioner, but a subordinate officer acting under this provision should have the prescribed written authority.
CBIC Instruction 01/2021 says that the competent authority should have valid and justifiable reasons for authorizing a search, recorded on file, and that officers should show the authorization before starting. This is CBIC’s written guidance, not a court ruling. The statutory issue is whether the required authority and legal grounds exist; a person at the premises generally cannot determine from the absence of a displayed document alone whether every subsequent step is invalid.
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Does a GST search require a warrant?
Readers often use “search warrant” to mean the document officials must show. The CGST Rules call the relevant document a search authorization, and Rule 139 prescribes Form GST INS-01 for authorization of a subordinate officer. Ask to see the written authorization rather than assuming the search uses a court-issued warrant.
Section 67(1) inspection and section 67(2) search and seizure are distinct powers. Inspection concerns specified suspected tax-evasion circumstances and requires written authorization from a proper officer not below Joint Commissioner rank. A search and seizure under subsection (2) also requires the officer’s reasons to believe that relevant goods or records are secreted at a place. These powers should not be confused with access for audit under section 71 or inspection of goods in movement under section 68.
What should happen during and after the search
Witnesses and the panchnama
CBIC Instruction 01/2021 calls for officers to identify themselves, at least two independent witnesses, a panchnama recording events and timing, an inventory or list of items, and a copy of the panchnama and annexures for the person in charge. Note any departure from these steps factually, without interfering with the search, and request copies of the completed records.
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Section 67(5) allows the person from whose custody documents are seized to make copies or extracts in the authorized officer’s presence at the place and time indicated. The proper officer may refuse this where they consider that access could prejudice the investigation. Ask when and how to exercise the right, and keep a record of the request and response.
Under section 67(3), documents, books, or things not relied on for the notice must be returned within a period not exceeding 30 days from issue of that notice. For seized goods, section 67 provides for provisional release on the prescribed bond and security or payment, and requires return if no notice is given within six months; that period may be extended by up to a further six months for sufficient cause. Rules 140 and 141 address provisional release and perishable or hazardous goods. A lawyer can assess how these provisions apply to the specific items and procedural stage.
If access is refused
Section 67(4) permits an authorized officer to seal or break open a door, almirah, electronic device, box, or other receptacle if access is denied and the statutory conditions are met. Do not physically resist or conceal material. Record what was requested, what access was allowed or refused, and what was opened, then seek legal advice.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Central and state GST scope
This explanation focuses on proceedings under the CGST Act. State and Union Territory GST laws, local authorizations, notifications, delegations, and instructions may also affect a search. Do not assume every procedural detail is identical in every jurisdiction; have a lawyer check the law and documents applicable where the premises are located.
This is general information, not advice on an individual search. Check the current legislation, rules, forms, and applicable instructions for the relevant jurisdiction before relying on a particular procedural step.
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