Section 67(11)

As per sec 67(11)
Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe 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, he may authorise in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things:

Originally posted by : Muraleedharan P.V
	The action of a proper officer entering a business place and seizing records, documents by issuing a receipt u/s 67(11) without the Authorization of Joint Commissioner is justified under the GST Act?

Not Justified 

Yes, it's not justified without the Authorization of Joint Commissioner and proper officer, above the rank of Joint Commissioner.

The proper officer will give an order of seizure in Form INS-02. If not, it cannot be justified.