Authorisation under Section 67(2) of the SGST/CGST Act is not required for every item or person discovered during search operation

Last updated: 11 November 2023

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The Kerala High Court has clarified that authorisation under Section 67(2) of the SGST/CGST Act does not need to specify every single item or person discovered during a search operation. The court found that a general authorisation is sufficient if the Joint Commissioner has reason to believe relevant goods or documents are hidden. This ruling means that items found incidentally during a properly authorised search, even if not specifically listed in the initial authorisation, can still be legally seized if they are deemed relevant to proceedings under the Act.

Court :
Kerala High Court

Brief :
The Hon’ble Kerala High Court in the case of M/s. Velayudhan Gold LLP v. State of Kerala and Others [WP (C) No. 34654 of 2023 dated October 20, 2023] disposed the writ petition and held that authorisation under Section 67(2) of the State Goods and Services Act, 2017 ("the SGST Act") / the Central Goods and Services Act, 2017 ("the CGST Act"), is not required for every person or article, goods, books and documents discovered during the search operation.

Citation :
WP (C) No. 34654 of 2023 dated October 20, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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