GST enforcement: search, seizure, summons, arrest and attachment in one map
When enforcement starts, the tax question becomes the second question. Liberty and cash flow become the first.
The enforcement provisions run from Section 67 for inspection, search and seizure, Section 68 for goods in movement, Section 69 for arrest, Section 70 for summons, Section 71 for access to business premises, Section 83 for provisional attachment, and Sections 122 to 138 for penalty, prosecution and compounding. Each provision has conditions that are jurisdictional, and after Radhika Agarwal the manner of exercise of the arrest power is subject to written grounds, pre existing reasons to believe and the ordinary criminal procedure safeguards.
The typical sequence
Intelligence or a portal analytic identifies a supplier or a chain. An authorisation under Section 67(1) is issued by an officer not below the rank of Joint Commissioner.
A search follows at the business premises, sometimes at residences, with seizure of documents, devices and stock under Section 67(2).
Statements are recorded, often on the day of the search, under Section 70.
The electronic credit ledger is blocked under Rule 86A and bank accounts are attached under Section 83, frequently before any quantification.
Payment is pressed for during or immediately after the search, in DRC-03.
A summons cycle follows, then a notice under Section 74, and in serious cases arrest under Section 69 and prosecution under Section 132.
Each step has its own remedy, and the remedies must be pursued in parallel rather than sequentially.
The first forty eight hours
Identify and read the authorisation. Note the officer's rank, the premises covered and the scope. A search beyond the authorisation is challengeable.
Record the start time, the officers present, the persons questioned and the items taken. Insist on a panchnama and a copy of it.
Do not make any payment. If pressure is applied, say that any payment will require a covering letter recording protest, and take instructions.
Do not sign a blank or pre written statement. Read, correct, sign only what is accurate, and ask for a copy.
Preserve the digital position: note which devices were taken or cloned, and ask for a hash value and a copy of the cloned data.
Instruct counsel the same day. The record built in the first forty eight hours decides the next three years.
The remedies, mapped to the step
Search beyond authorisation, or without one: a writ, and an objection recorded on the panchnama.
Rule 86A blocking: a written demand for reasons, a representation under sub rule (2), then a writ.
Section 83 attachment: the objection under Rule 159(5) with an offer of substitute security, then a writ on Radha Krishan Industries.
Coerced payment: a protest letter, then a refund claim, now supported by Radhika Agarwal.
Summons: attendance with representation, a written record, and an objection to unreasonable hours.
Arrest: written grounds of arrest, pre existing reasons to believe, and bail.
Prosecution: compounding under Section 138 where appropriate, and the defence on the ingredients under Section 132.
The organisational protocol
A one page instruction at the reception desk: who to call, who is authorised to interact, what to sign and what not to sign.
A named internal owner for enforcement events, with an alternate, and counsel's number available to the site.
A document retention and retrieval position that allows the company to produce what is asked for, because inability to produce is read as concealment.
An annual review of the three highest risk areas — supplier chains, credit positions and cash transactions — because enforcement follows those, not the balance sheet.
Authorities relied on
Arrest provisions are valid but grounds of arrest must be furnished in writing, reasons to believe must pre exist on material, criminal procedure safeguards apply, and coercive recovery during search or custody is impermissible.
Provisional attachment under Section 83 is draconian, requires tangible material and recorded reasons, and a writ is maintainable despite an alternative remedy.
Laid down guidelines on the conduct of search, summons and arrest under the GST Act, including the recording of statements.
What to do on Monday
Write the one page enforcement protocol and put it at reception, with counsel's number.
Record start time, officers, persons questioned and items taken in every search, and obtain the panchnama.
Never sign a blank statement and never pay without a protest letter.
Pursue blocking and attachment remedies in the first week, not after the notice.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Can officers search a residence?
Where the authorisation covers it and the conditions in Section 67 are satisfied. Read the authorisation and record any excess.
Must we pay during a search?
No. Instructions have cautioned against pressing for payment during search, and Radhika Agarwal disapproves coercive recovery.
Can we have counsel present?
For a summons, presence within visible but not audible distance has been recognised. Ask in writing and record any refusal.
What if devices are taken?
Ask for a hash value, a copy of the cloned data and an inventory. Business continuity depends on it and so does your defence.
How long does an investigation last?
Until a notice issues or the file closes. Meanwhile the blocking and attachment remedies are what protect cash flow, and they must be pursued immediately.
In this cluster
- Section 70 summons: your rights, your obligations and your record
- Section 67 search and seizure: the conditions that must be satisfied
- Section 69 arrest under GST: when it is legal and when it is not
- Section 132 prosecution: offences, thresholds and compounding
- Radha Krishan Industries: provisional attachment is draconian, and the conditions are strict
- Radhika Agarwal: the Supreme Court's 2025 safeguards on GST and customs arrest
- Bank account attachment: getting it lifted fast
- Anticipatory bail and regular bail in GST offences
- Statements recorded during investigation and their evidentiary value
- Coerced DRC-03 payments during search: recovery and refund
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.