A GST search or raid under Section 67 is a high-stress event. Officers arrive at your premises, seize documents and goods, and record statements. Without professional support, businesses make mistakes that prejudice their position. Immediate response support ensures that your rights are protected and the investigation is conducted properly.
This article explains what to do during a search and how our team supports you.
What to Do Immediately
- Stay calm: Do not panic or obstruct the officers.
- Verify authorization: Ask to see the search authorization in Form GST INS-01.
- Request a copy: You are entitled to a copy of the authorization.
- Call your CA/lawyer: Contact professional support immediately.
- Designate a coordinator: Appoint one person to coordinate with the officers.
Your Rights During a Search
- Right to be present during the search.
- Right to legal counsel.
- Right to copies of seized documents.
- Right against coercion.
- Right to silence (no self-incriminating statements).
The Panchnama
The panchnama is the official record of the search. It must be prepared and signed by independent witnesses. Ensure that:
- The panchnama accurately records what was seized.
- You receive a copy of the panchnama.
- Any objections are recorded in the panchnama.
What Our Team Does
- Immediate attendance: We reach the premises as soon as possible.
- Coordination: We coordinate with the officers and review the authorization.
- Documentation: We ensure that the panchnama is accurate.
- Statement review: We review any statement before it is signed.
- Post-search follow-up: We file for release of seized goods and respond to notices.
The Supreme Court Ruling on Seizure
The Supreme Court has held that GST officers cannot seize unaccounted valuables such as cash, gold, and jewellery merely because they are found during a search. There must be a clear nexus between the seized items and a GST offence.
Conclusion
A GST search is a crisis that requires immediate professional support. Our team ensures that your rights are protected and the investigation is conducted fairly.
At Anuj Desai & Associates, we provide immediate response support for GST searches and raids. Our team attends the premises, reviews the panchnama, and protects your rights.
For a confidential consultation, contact us at office@anujdesaiassociates.com or call 9619456656. Visit our website at https://anujdesaiassociates.com or connect with our founder on LinkedIn at linkedin.com/in/ca-anuj-desai-122547230.