9911796707
TMI BlogSEIZURE DURING SEARCH PROCEEDINGSX X X X Extracts X X X X X X X X Extracts X X X X ..... INS 03. The Bond for Provisional Release of goods is called Form GST INS 04. The Release Order of goods is issued in Form GST INS 05. 7.2. Reasons to believe for Seizure during Search Proceedings: (I) For authorizing or carrying out Search, reasons to believe have to be formed by the Proper officer. A Search Authorization is issued in Form GST INS 01 by the Proper Officer if he has reasons to believe that goods liable to confiscation and documents or books or things which, in the opinion of the Proper officer, shall be useful for or relevant to any proceedings under the CGST Act, 2017, are secreted in any place. (II) The Search Authorization in Form GST INS 01 issued by the Proper officer itself permits the seizure of such goods, docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seized documents should be got numbered. The blank pages should be cancelled and numbered. The signatures of the witnesses on first and last pages of the numbered files/registers should also be obtained. (II) All extracts taken should be properly authenticated. In the case of seizure of loose papers, they should be arranged in bundles in a folder or stitched on the left-hand top. Each paper should be numbered, signed by the authorized representative of the taxpayer, the authorised officer and the witnesses. However, where the number of papers is large, the pages can be numbered and sealed on a side. In the inventory, it may be mentioned that a particular bundle of papers contains specific number of pages. (III) After the inventory has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustody upon the owner or custodian from whom they have been seized. (II) The person who is entrusted with safe custody of the goods or things is directed not to remove, part with, or otherwise deal with the goods or things except with previous permission of the Proper Officer. (III) The document under which the custody of the goods or things is given, is called 'Supardginama'. The 'Supardginama' forms a part of the Order of Seizure in Form GST INS 02. This part of the Order of Seizure is left unfilled in cases where the custody of the seized goods or things is being taken by the Department itself. (IV) Seized goods should be inspected from time to time by the officers to ensure the safety of the goods, particularly when the seized goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for any inquiry or proceedings. The seized documents or books or things should be returned at the following stages: * The copies of seized documents or books or things which are relied upon in the Show Cause Notice will be given back as part of the Show Cause Notice. * The seized documents or books or things which are not relied upon in the Show Cause Notice should be returned within 30 days of the issue of the Show Cause Notice. (II) A preliminary scrutiny of documents at the premises of search would be desirable so as to minimize the documents being seized. Seizure of unnecessary documents during search may create avoidable problems for the Department at a later stage and therefore, must be avoided. 7.10. Provisional release of seiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the payment is made by the owner or custodian, the notified goods shall be finally released to him by a Release Order in Form GST INS 05. Unlike in the case of Provisional release of goods, no request has to be made by the owner or custodian for Final release of notified goods. It is the Department itself which will ascertain whether the seized goods are notified goods and if so, inform the owner or the custodian to pay the specified amount. 7.12. Final disposal of notified goods: (I) The seized notified goods shall be finally released after the owner or custodian makes the payment of the specified amount. (II) However, if the payment of the specified amount is not made by the owner or custodian of the seized notified goods, the Rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
