CGST Rules – Central Goods and Services Tax Rules, 2017

CHAPTER – XVII

INSPECTION, SEARCH AND SEIZURE

Rule 139 – Inspection, search and seizure

(1) Where the proper officer not below
the rank of a Joint Commissioner has reasons to believe that a place of
business or any other place is to be visited for the purposes of inspection
or search or, as the case may be, seizure in accordance with the provisions
of section 67, he shall issue an authorisation in FORM GST INS-01
authorising any other officer subordinate to him to conduct the inspection
or search or, as the case may be, seizure of goods, documents, books or
things liable to confiscation.

(2) Where any goods, documents, books or things are liable for seizure
under sub-section (2) of section 67, the
proper officer or an authorised officer shall make an order of seizure in
FORM GST INS-02.

(3) The proper officer or an authorised officer may entrust upon the
owner or the custodian of goods, from whose custody such goods or things
are seized, the custody of such goods or things for safe upkeep and the
said person shall not remove, part with, or otherwise deal with the goods
or things except with the previous permission of such officer.

(4) Where it is not practicable to seize any such goods, the proper officer
or the authorised officer may serve on the owner or the custodian of the
goods, an order of prohibition in FORM GST INS-03 that he shall not remove,
part with, or otherwise deal with the goods except with the previous
permission of such officer.

(5) The officer seizing the goods, documents, books or things shall prepare
an inventory of such goods or documents or books or things containing,
inter alia, description, quantity or unit, make, mark or model, where
applicable, and get it signed by the person from whom such goods or
documents or books or things are seized.