The Joint Commissioner of CGST authorised the Assistant Commissioner for search and seizure of certain goods and relevant documents available at the premises of SNL Ltd., where the goods were stored. Due to COVID-19 pand

According to Section 67(2) of the Central Goods and Services Tax Act, 2017 (the Act), where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under section 67(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 the Act, are secreted in any place, he may authorize 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. According to first proviso to Section 67(2) of the Act, it has been provided that where it is not practicable to seize any such goods, the proper officer, or any officer authorized by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. Accordingly, under the given circumstances, the Assistant Commissioner may serve an order on the owner or the custodian of the goods that he shall not remove, part with, or otherwise deal with the goods except with his prior permission.