In plain words: a GST search can be one of the most stressful events for a business. Section 67 is the power behind it — and knowing your rights matters.
When a search can happen
Under Section 67, a proper officer who has reason to believe that there is suppression, wrongful ITC or evasion can authorise inspection, search and seizure of premises, goods, documents and records.
What officers can do
- Search premises and seize goods, documents, books and devices.
- Seal or take custody of records.
- Record statements.
Your rights during a search
- Ask to see the authorisation.
- Insist on witnesses (panchas) and a proper seizure memo.
- Keep copies of what is seized.
- Be treated lawfully and with dignity.
How to conduct yourself
- Stay calm and cooperative; don't obstruct.
- Do not sign blank or incorrect documents.
- Note what is taken and by whom.
- Contact your lawyer promptly.
After the search
Seizure is usually followed by further inquiry, summons and possibly a show cause notice. What you say and sign during the search can matter later — so caution and advice are key.
Frequently asked questions
Can GST officers search my business? Yes — under Section 67, on a reasoned belief of evasion or wrongful ITC.
What are my rights? To see the authorisation, have witnesses, get a seizure memo and copies, and be treated lawfully.
Should I sign whatever is put before me? No — never sign blank or incorrect documents; take advice.
How Vakil Help Desk helps
Vakil Help Desk advises businesses and individuals on GST summons, searches, arrests and bail, show-cause notices, ITC disputes and fake-invoice allegations — and represents clients before the GST authorities, appellate forums and High Courts. If you have received a GST summons or notice, or are facing arrest, we can help you respond.
This article is for general legal awareness, not individual legal advice. GST law, the thresholds for arrest and prosecution, and the case law on arrest and attachment keep evolving, and the right step depends on your facts and the current position. Please consult a lawyer before responding to a GST summons, notice or arrest.