SOP For the conduct of Search & Seizure under Section 67(2) of APGST Act, 2017

Standard Operating Procedure (SOP)

[ For the conduct of Search & Seizure under Section 67(2) of APGST Act, 2017 ]

1) Introduction:-

The search of a place and seizure of goods/documents/books/things is conducted in terms of Section 67(2) of the APGST Act, 2017. The search and seizure, if necessary, can be conducted after conducting an inspection under Section 67(1) or otherwise. The procedural aspects are dealt with under Rule 139 of APGST Rules, 2017.

2) Need for the Standard Operating Procedure:-

It is observed that uniform procedure is not being followed by the Proper Officers in the State in respect of conducting Search & Seizure. Hence in order to bring uniformity in the procedure for search & seizures, the following SOP is issued for the guidance of the officers.

3) Circumstances under which the Search & Seizure are conducted:-

The search & seizure may be taken up under Section 67(2) of APGST Act, 2017 if the proper officer, empowered to issue Search Authorisation, has the reasons to believe that (i) any goods liable to confiscation are secreted in any place; or (ii) any documents or books or things which in his opinion shall be useful for or relevant to any proceedings under this Act are secreted in any place;

4) Who can issue Authorisation for Search & Seizure & to whom the search & seizure Authorisation can be issued:-

As per the A.P. Gazette Notification No. 216, dated 09.12.2019, the Proper Officer to issue Search & Seizure Authorisation is an officer not below the rank of Joint Commissioner in respect of Divisions & Officer not below the rank of Additional Commissioner in the office of the CCST entrusted with the Enforcement activities. Such Search & Seizure authorisation may be given to their subordinate officers, not below the rank of Deputy Assistant Commissioners. The Proper Officer himself is also authorized to conduct such a search of any premises and seize such goods, documents or books, or things as per Section 67(2) of the APGST Act, 2017.

5) Conditions prescribed before the issue of Search & Seizure Authorisation:-

Before authorizing the search of any premises, the Proper Officer is required to come to a reasonable conclusion in terms of Section 67(2) of APGST Act, 2017, that any goods liable to confiscation or any documents or books or things which in his opinion shall be useful for or relevant to any proceedings under this Act are secreted in any place. The Proper Officer shall record his reasons in the note file in each case in order to issue Search & Seizure Authorisation to any subordinate officer, not below the rank of Deputy Assistant Commissioner.

6) Procedure for the issue of Search Authorisation:-

For the purpose of conducting Search, the Proper officer empowered to issue Search Authorisation may either himself (suo moto) identify that any goods liable to confiscation or any documents or books or things which in his opinion shall be useful for or relevant to any proceedings under this Act are secreted in any place and can search for himself the premises & seize the goods/documents /books/things by duly recording the reasons in a separate file maintained with him for each case before causing such Search & Seizure. In case if any Officer subordinate to him not below the rank of Deputy Assistant Commissioner has identified that any goods liable to confiscation or any documents or books or things which shall be useful for or relevant to any proceedings under this Act are secreted in any place in accordance with Section 67(2) then such subordinate Officer shall move the note file to the Proper Officer clearly indicating the reasons for recommending the case for taking up Search & Seizure. Only upon examination of the contents of the note file submitted by such subordinate Officer, and after satisfying himself that the conditions specified under Section 67(2) are satisfied, the Proper Officer shall issue the Search & Seizure Authorisation to the Officer subordinate to him in Form GST INS-01 by duly recording such reasons to believe in the note file maintained by such Authorised Officer for such Search & Seizure in each case.

7) Issue of System-based Search Authorisation:-

The Search Authorisations in Form GST INS01 issued shall be serially numbered containing System Generated Document Identification Number (ARN Number) and such number shall be generated in the Enforcement Module compulsorily on each and every Search Authorisation. No manual GST INS-01 shall be issued by Proper Officers. If any Search Authorisation does not contain the System Generated Document Identification Number then it shall be presumed as an unauthorized one.

8) Maintenance of Search & Seizure Registers:-

The Proper Officer issuing Search Authorisation shall maintain the Search & Seizure Registers indicating the details of name of the Search Authorised Officer, Designation, Date of issue of Search Authorisation, Name of the assessee, GSTIN, Brief description of reasons to believe in authorizing the Search, Result of the Search, details of goods/ documents/books/things seized during the search, etc., Similarly the Authorised Officer shall record in his Search & Seizure Register the details of search viz., name of the assessee, GSTN, Result of search, goods/documents/books/things seized by him during the search, etc., in each case.

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