Gauhati HC says GST search power has limits

How far can GST authorities go when exercising search powers? Gauhati High Court has drawn a clear boundary.

In a search of a tax consultant’s premises, the authorities seized documents and electronic devices and then sealed the entire office for more than four months. 

The Court held that Section 67(4) permits sealing only where access to the premises or receptacle is denied and only in furtherance of the search. Once the search is complete, that power comes to an end.