UNDERSTANDING ORDER NO. 1/2019 UNDER THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Order No. 1/2019 under the CGST Act has been issued to clarify the procedure for the administration of the provisions related to inspection, search, seizure and arrest.
The order lays down the procedure for conducting inspections and searches, including the issuance of authorisation and the recording of statements.
It also provides guidelines for the seizure of goods and documents, and the arrest of persons.
The order emphasises the importance of maintaining proper records and following due process during inspections, searches, seizures and arrests.
It also specifies the roles and responsibilities of various authorities involved in the process, such as the Commissioner, the Superintendent, and the authorised officer.
The order requires the authorities to provide a copy of the Panchami or seizure memo to the person from whom the goods or documents are seized.
Overall, the order aims to ensure that the provisions related to inspection, search, seizure and arrest under the CGST Act are administered in a fair and transparent manner.