Question 5 - Who can order for Search and Seizure under the provisions of MGL? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 5. Who can order for Search and Seizure under the provisions of MGL? Ans. An officer of the rank of Joint Commissioner or above can authorize an officer in writing to carry out search and seize goods, documents, books or things. Such authorization can be given only where the Joint Commissioner has reasons to believe that any goods liable to confiscation or any documents or books or things relevant for any proceedings are hidden in any place.