Section 67 search and seizure: the conditions that must be satisfied
The authorisation is the whole of the jurisdiction. Read it before anything else happens.
Section 67(1) permits inspection where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that a taxable person has suppressed a transaction or claimed excess credit, or that a person engaged in the business of transporting or warehousing goods has kept goods that have escaped tax. Section 67(2) permits search and seizure where an officer of that rank has reasons to believe that goods liable to confiscation or documents or things useful to proceedings are secreted, and requires an authorisation in the prescribed form. Seizure requires an order, and goods not seized may be released on a bond.
The jurisdictional requirements
Reasons to believe, recorded, by an officer not below the rank of Joint Commissioner. The recording must precede the authorisation.
An authorisation in the prescribed form, identifying the premises. A search of premises not covered is without authority.
For seizure, an order in the prescribed form, and where seizure is not practicable, an order not to remove or deal with the goods without permission.
A copy of the order and the inventory to be given to the person from whom the goods or documents are seized.
Where documents or things are seized, they may be retained only for so long as necessary for examination and for any inquiry or proceedings, and the person is entitled to make copies in the presence of an officer.
During the search
Ask for and photograph the authorisation. Note the officer's name, designation and the premises specified.
Insist on the presence of independent witnesses and on the preparation of a panchnama, and obtain a copy.
Record the start and end time, the officers present, the areas searched, and every item taken with identifying particulars.
For digital devices, ask for the imaging procedure, the hash value and a copy of the data. A business cannot operate without its records and a court will grant access.
Object in writing to anything outside the authorisation, at the time, on the panchnama itself.
After the search
Apply in writing for copies of the seized documents, which the statute permits.
Where goods are seized, examine the release options: provisional release on bond and security, and the six month period for issue of a notice under Section 67(7), extendable, failing which the goods must be returned.
Where the seizure is of stock essential to the business, the commercial harm should be documented with figures and put on record.
Where the search exceeded the authorisation or the conditions were not satisfied, a writ is available, and the panchnama objection is the evidence.
Authorities relied on
The exercise of search and arrest powers is subject to the statutory conditions and to the ordinary criminal procedure safeguards; coercive recovery during search is impermissible.
Powers that are draconian in nature must be strictly construed and exercised on tangible material with recorded reasons.
What to do on Monday
Photograph the authorisation and note the officer's rank and the premises specified.
Insist on a panchnama with witnesses and record objections on it at the time.
Ask for the imaging procedure, hash value and a copy of any cloned data.
Apply in writing for copies of seized documents and for release of seized stock.
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 a search be conducted without an authorisation?
No. Section 67(2) requires an authorisation from an officer not below the rank of Joint Commissioner.
Can we get copies of seized documents?
Yes. The statute permits the person to make copies in the presence of an officer. Apply in writing.
How long can seized goods be retained?
Where no notice is issued within six months of the seizure, extendable as provided, the goods must be returned.
Can seized devices be cloned?
Cloning is common. Ask for the hash value, the procedure and a copy of the data.
What if the search covers premises not in the authorisation?
Object on the panchnama at the time and pursue a writ. That objection is the evidence.
In this cluster
- GST enforcement: search, seizure, summons, arrest and attachment in one map
- Section 70 summons: your rights, your obligations and your record
- 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.