What is the meaning of "Search warrant" with reference to CGST Act, 2017? State the contents of "Search warrant" also.

Meaning of Search Warrant The written authority given under an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. to find out the concealed things is called search warrant. The competent authority to issue search warrant as per section 67 of CGST Act, 2017 is an officer of the rank of Joint Commissioner or above. A search warrant must indicate the existence of a reasonable belief leading to the search. Contents of Search Warrant Search Warrant should contain the following details: The violation under the Act. The premise to be searched. The name and designation of the person authorized for search. The name of the issuing officer with full designation along with his round seal. Date and place of issue. Serial number of the search warrant. Period of validity i.e. a day or two days etc.