The term ‘search’, in simple language, denotes an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. in order to find something concealed or for the purpose of discovering evidence of a crime. The search of a person or vehicle or premises etc. can only be done under proper and valid authority of law. ‘Inspection’ is a new provision under the CGST/SGST Act. It is a softer provision than search to enable officers to access any place of business of a taxable person and also any place of business of a person engaged in transporting goods or who is an owner or an operator of a warehouse or godown.Section 67 of the CGST Act pertains to Power of inspection, search and seizure under GST.
The Madhya Pradesh High Court on 3rd July, 2020, gave an important judgement in the case of Subhash Joshi & another Vs. Director General of GST Intelligence (DGGI) & Ors, where the petitioner had submitted that the search should be carried out in the presence of the Advocate, but counsel for petitioner had failed to point out any statutory provision or any such legal right in favour of the petitioner.
Having regard to the above position in law and the fact that no such legal right has been pointed out, the submission of the counsel for petitioner to carry out the search and seizure operation in the presence of the advocate cannot be accepted. Having regard to the aforesaid analysis, High Court was of the opinion that no case for interference in the present writ petition at this stage was made out. The petition was accordingly dismissed.