SEARCH, SEIZURE, AND INSPECTION UNDER GST LAW IN INDIA: STRIKING A BALANCE BETWEEN TAX ENFORCEMENT AND TAXPAYER RIGHTS

AUTHOR – MISHRA RUDRANI KUMARI RADHESHYAM* & DR. MOHAMMAD HAROON**

* RESEARCH SCHOLAR, SCHOOL OF LAW AND JURISPRUDENCE SHRI VENKATESHWARA UNIVERSITY, NH-24, RAJABPUR, GAJRAULA

** ASSISTANT PROFESSOR-ADJUNCT RESEARCH SUPERVISOR AT SCHOOL OF LAW AND JURISPRUDENCE, SHRI VENKATESHWARA UNIVERSITY

BEST CITATION – MISHRA RUDRANI KUMARI RADHESHYAM & DR. MOHAMMAD HAROON, SEARCH, SEIZURE, AND INSPECTION UNDER GST LAW IN INDIA: STRIKING A BALANCE BETWEEN TAX ENFORCEMENT AND TAXPAYER RIGHTS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 5 (7) OF 2025, PG. 126-132, APIS – 3920 – 0001 & ISSN – 2583-2344

ABSTRACT

This article critically examines inspection, search, and seizure provisions under the Goods and Services Tax (GST) regime, analyzing how tax enforcement balances compliance measures with taxpayer rights. It explores key legal safeguards, including the requirement of “reason to believe,” which mandates objective evidence rather than mere suspicion for initiating search and seizure operations. Through case law analysis, the article underscores the necessity of substantial justification for such actions.

Additionally, it discusses procedural protections such as prior authorization from senior officers, search warrants, and the role of independent witnesses. The article also addresses the confiscation of goods under Section 67(2) of the CGST Act, 2017 emphasizing proportionality and evidentiary requirements. Drawing on judicial precedents, it highlights the importance of transparency, accountability, and legal compliance in tax enforcement, advocating for a balanced approach that upholds both regulatory objectives and taxpayer protections.

Keywords: Goods and Service Tax (GST), Inspection, Search and Seizure, Reason to Believe, Tax Evasion, Tax Compliance, Taxpayer Rights.