SEIZURE IN PROCEEDINGS OTHER THAN SEARCH - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

8. SEIZURE IN PROCEEDINGS OTHER THAN SEARCH 8.1. The legal provisions for Seizure in proceedings other than Search are contained in Section 67(11) of the CGST Act, 2017. This Section empowers the proper officer to seize the accounts, registers or documents produced before him by a person suspected of having evaded tax. The said officer shall grant a receipt for the same and retain the records for so long, as may be necessary in connection with any proceedings under the Act. 8.2. The functions of Proper Officer for Seizure in proceedings other than Search have been assigned to the Superintendent of Central Tax vide 05.07.2017. 8.3. The violations in respect of which reasons to believe have to be formed by the Proper officer have been specified in Section 67(11) of the CGST Act, 2017 as under: (a) Any person has evaded tax; or (b) Any person is attempting to evade the payment of any tax.